WebinarWebinar: Transfer Pricing Aspects of Intra-Group Services
- EUR 85 / USD 99 (VAT excl.)
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- Webinar: Transfer Pricing Aspects of Intra-Group Services
Overview and learning objectives
Topics to be discussed in this 1.5-hour interactive webinar include: (i) the need for revision of Chapter VII of the OECD TPG; (ii) the relationship between Chapter VII and recent projects of the OECD such as BEPS, more specifically, revision of Chapter I (The Arm’s Length Principle), Chapter VI (Intangibles) and Chapter II (Transfer Pricing Methods); and (iii) intra-group finance. Core issues such as practical difficulties in demonstrating the need, benefit and actual rendering of services, the problem of filtering out duplicated and shareholder activities, managing direct and indirect charging, allocation key selection, as well as cost calculations will be touched upon by the instructors through real-life examples.
After following this webinar, you will, among other things, be able to:
- appreciate the new project of the OECD, namely the revision of Chapter VII of the OECD TPG
- interpret the background and the context of the discussion on intra-group services
- identify the key challenges in setting the arm’s length price for intra-group services; and
- build an analytical framework for approaching and controlling the risks MNEs face in the transfer pricing of services
Field of study
Who should participate
The webinar is suitable for all tax and transfer pricing professionals, including in-house tax and accounting personnel (e.g. directors, managers and CFOs), lawyers and tax advisers who deal with cross-border transactions, structures or cases and wish to understand the risks, challenges and controversies related to intra-group services in the post-BEPS world.
Course level and prerequisites
This is an intermediate-level webinar. Participants taking this webinar are expected to be aware of the common framework of transfer pricing, the arm’s length principle, its practical relevance for intra-group transactions and the problems surrounding its application.
Participation to 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 to complete short tests. Participants will also have access to the on-demand version for a further 12 months from the live date.
Date of live broadcast: 24 October 2018.
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.
Continuing Professional Education
Many accrediting organizations will grant CPE credit(s) for an IBFD audio-visual 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.
The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. NASBA possible CPE credits - 1.5 (only applicable to live webinar).
Webinar registration details
If you have any questions regarding following the webinar, technical requirements, and payments and cancellations, please consult our FAQ.
- Setting the scene
- Recent developments on transfer pricing at the level of OECD and their relevance for intra-group services
- Introduction to the new OECD project on revision of Chapter VII
- The current challenges of MNEs surrounding transfer pricing of intra-group services, including identification of chargeable services, benefit test, excluded activities
- The transfer pricing exercise
- Key TP challenges for MNEs