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WebinarWebinar: Comparability Analysis in Transfer Pricing

Comparability is the foundation of transfer pricing (TP). The arm’s length principle builds on the comparability between a transaction controlled by two entities belonging to the same multinational group and a transaction between independent parties. Comparability also plays an important role in the selection of the most appropriate TP method. Participants of the webinar will not only be introduced to comparability analysis, but will also receive a practical and in-depth explanation of the notion. 
 
Type:
Webinars
Language:
English
Level:
Introductory
Price:
EUR 85 / USD 105 (VAT excl.)
Client offer:

Client offer: a 20% discount 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.

Important to note: If you register for a live webinar, your access will remain active for 12 months after the broadcast (in case you are unable to follow it live). Registrations for the live webinar will be closed in the morning, one day prior to broadcast.
 
Webinar: Comparability Analysis in Transfer Pricing

Overview and learning objectives

The 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 study

Taxes

 

Who should participate

The 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 prerequisites

This is a basic-level webinar. There are no prerequisites.

 

Advance preparation

Participation 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 webinar

On-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 Education

Many 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 details

If 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
  • Luis Nouel is a Principal Research Associate in IBFD's Knowledge Centre in Amsterdam. Prior to joining IBFD he worked for the International Tax Services group of Ernst & Young in the...
  •  
    Shee Boon Law is Head of Knowledge at DLA Piper’s International Tax Group, where he is responsible for promoting and representing the technical expertise of the International Tax Group to...
  •  
    Jeroen Kuppens is the Director of KPMG Meijburg & Co’s Transfer Pricing & Value Chain Management (VCM) Team in Amstelveen. He specializes in TESCM and Transfer Pricing design and...