25 - 26 Nov 2019Transfer Pricing and Intra-Group Financing Masterclass
- Transfer Pricing and Intra-Group Financing Masterclass
Overview and learning objectives
It is time for a deep dive into transfer pricing and intra-group financing transactions. There are several reasons for this. First, intra-group financing transactions are on the radar of the international organizations, legislators and tax authorities in various countries. Second, intra-group financing arrangements now form a key part in the transfer pricing Master File under the OECD BEPS recommendations, and changes at the UN and EU level are also to be taken into consideration. In light of the increase in information transparency, intra-group financing transactions need to be properly supported and documented. Last but not least, the OECD issued their Discussion Draft on intra-group financing transactions, which covers, among other things, intra-group loans, guarantees and cash pooling. Based on this Draft, the guidance in chapter I of the OECD Transfer Pricing Guidelines is applied in its totality on intra-group financing transactions.
All the above are good reasons to build and deepen your knowledge of intra-group financing.
This advanced-level, interactive masterclass consists of case studies and sharing best practices. It is designed for participants who already have knowledge of transfer pricing and want to gain a more in-depth understanding of the guidance of international organizations, legislation and case law related to intra-group financing and their implications for their day-to-day practice. Following a brief introduction to the individual topics, each session is complemented by a case study applying the principles in practice.
Field of study
Who should attend?
The course is suitable for transfer pricing advisers, lawyers, accountants, tax inspectors, in-house tax and transfer pricing managers and directors and treasury managers.
Course level and prerequisites
This is an intermediate-level course. Participants taking this course will be expected to have a good understanding of transfer pricing principles.
Interactive course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 32 participants will be accepted. Early registration is therefore recommended.
Continuing Professional Education
Recommended NASBA CPE points for this course: 13.5 (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 of the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Case study: loans
- Case study: cash pooling
- Case study: guarantees
- Case study: captive insurance
Soon to be announced