26 - 28 Nov 2017Tax-Effective Global Value Chain – Post-BEPS
- Tax-Effective Global Value Chain – Post-BEPS
Overview and learning objectivesMultinational enterprises (MNEs) are continuously exploring opportunities to reduce costs and increase efficiency by streamlining processes and relocating functions across countries. In designing organizational structures, the possibility of pursuing tax savings is often one of the drivers in the decision-making process. As a result, MNEs normally consider the use of tax-efficient global value chain structures when organizing their business or setting up establishments in new markets.This three-day course is designed to provide participants with a thorough knowledge of the international tax issues that would need to be taken into account when structuring global value chains in the post-BEPS world. Participants will acquire an in-depth understanding of the trends relating to the structuring of global value chains, the relevant tax treaty and transfer pricing considerations, including measures proposed/adopted under the OECD/G20 Base Erosion and Profit Shifting Action Plan. The course will also include practical examples and case studies to enable participants to gain confidence in applying the skills acquired during the course in practice.This is an interactive course with a maximum of 40 participants. Participants will be given access to online supplementary materials (e.g. legal documentation, case law and related articles/literature). During the course, participants will be provided with a course binder containing documents relevant to the course.
Who should attend?The course is suitable for finance and tax personnel of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, and government officials.
Course level and prerequisitesThis is an intermediate-level course. Participants should be familiar with the underlying tax treaty and transfer pricing principles. However, although prior experience of tax treaties and transfer pricing is desirable, it is not a prerequisite to satisfactorily participate in this course.
In order to participate in this particular course, no advance preparation is necessary. However, for some courses, suggested reading materials will be made available on our documentation platform a few weeks before the start of the course.
Interactive course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 40 participants will be accepted. Early registration is therefore recommended.
Continuing Professional Education
Recommended CPE points for this course: 22.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for IBFD International Tax Courses.
Course fee and registration details
The course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance at the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Tax-effective global value chain
- New OECD Transfer Pricing Guidelines
- OECD Transfer Pricing Guidelines on business restructuring
- Selected issues in global value chain analyses
- Centralized services in global value chains
- Permanent establishments and profit attributions
- Case studies