WebinarWebinar: Comparability Analysis in Transfer Pricing
- EUR 85 / USD 105 (VAT excl.)
- Client offer:
Client offer: Included in the subscription package for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
Bulk discount: a 20% discount will be applied to registrations received for 5 people or more made in one order.
- Webinar: Comparability Analysis in Transfer Pricing
Overview and learning objectivesThe presenters will explain, among other things, why comparability is important, how it affects the selection of the most appropriate TP method, how the comparability exercise is conducted, and what common challenges MNEs and tax administrations experience during the comparability analysis.After following this webinar, participants will be able to:
- appreciate the relevance of comparability analysis
- comprehend the role of comparability in the TP exercise
- grasp the notions of economically significant characteristics and comparability factors
- identify the key steps of comparability analysis
- understand why and how comparability adjustment might be conducted
- apprehend some of the common mistakes MNEs and tax administrations commit during the comparability exercise
- understand recent cases in which comparability was an issue
Field of studyTaxes
Who should participateThe webinar is suitable for tax and TP professionals as well as non-tax and TP specialists, including in-house and accounting personnel, lawyers, government agents and advisers who deal or will deal with TP and would like to be introduced to comparability analysis.
Course level and prerequisitesThis is a basic-level webinar. There are no prerequisites.
Advance preparationParticipation in this webinar does not require any preparation.
Interactive webinar - "Group Internet Based" (live webinar only)To safeguard the interactive nature of the webinar, a limited number of participants will be accepted. Early registration is therefore recommended. During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions or complete short tests. Participants will also have access to the on-demand version for a further 12 months from the live date.Date recording: 7 May 2019
On-demand webinarOn-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation or assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months from the date of registration and/or live broadcast.
Continuing Professional EducationMany accrediting organizations will grant CPE credit(s) for an IBFD audiovisual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well.
Webinar registration detailsIf you have any questions regarding following the webinar, technical requirements, payments or cancellations, please consult our FAQ.
- Setting the scene
- Theoretical approaches to comparability
- Comparability analysis process
- What to do if comparables are absent?
- Documenting comparability
- Some recent TP case law about comparability
- Other recent developments