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WebinarWebinar: Uncertain Tax Positions

This approximately 1.5-hour, intermediate-level webinar provides participants with an understanding of tax accounting and gives a practical overview of challenging issues in tax reporting and uncertain tax positions. The purpose of this webinar is to help practitioners identify, understand and address tax risks related to financial reporting in the post-BEPS era.

 
Type:
Webinars
Language:
English
Level:
Intermediate
Price:
EUR 85 / USD 99 (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: Uncertain Tax Positions

Overview and learning objectives

In response to public attention to corporate tax avoidance, tax authorities nowadays take a tougher look at the tax position of companies and implement more rules and reporting requirements. Given the fact that accounting standards keep evolving, changes in tax rules and their combined effects on accounting treatments are making tax practice more and more complex and challenging. Good examples can be seen in the identification and measurement of uncertain tax positions related to the change in definition of permanent establishments (PE) and related to the Multilateral Instrument (MLI) in the context of BEPS. It is therefore critical for tax professionals to have the most up-to-date technical knowledge of tax accounting and reporting.
 
After following this webinar, participants will be able to:
 
  • understand the definition of an uncertain tax position
  • appreciate the context and background of the current discussions related to uncertain tax positions
  • compare the guidance related to uncertain tax positions under IFRS and US GAAP
  • identify and analyse uncertain tax positions related to the potential impact of BEPS (Base Erosion and Profit Shifting) Action 7 (PE) and Action 15 (MLI, and State aid proceedings
  • Field of study

Taxes

 

Who should participate

The webinar is suitable for all tax professionals, including accountants, in-house tax managers and directors, lawyers, advisers, policymakers and government officials who wish to have a better understanding of tax accounting.
 

Course level and prerequisites

This is an intermediate-level webinar. Participants are expected to have a general understanding of tax accounting and international taxation, including the OECD’s BEPS initiative.
 

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 to complete short tests. Participants, who follow the live broadcast, will also have access to the on-demand version for a further 12 months from the live date.
Date of live broadcast: 18 July 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 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. Participants that follow the live webinar can claim 1.5 CPE credits while those following the on-demand version cannot claim the credits.

 

Webinar registration details

If you have any questions regarding following the webinar, technical requirements, and payments and cancellations, please consult our FAQ.
  • What are uncertain tax positions?
  • IFRIC 23: uncertain tax positions under IFRS
  • IFRS versus US GAAP: IFRIC 23 versus FIN 48
  • BEPS: MLI and PE
  • State aid and financial accounting

 

 

 

 

 

  • Emma Barrögård is a Senior Research Associate at IBFD Tax Services. She is involved in tailored tax research projects and in the development of tailored and open courses for tax...
  • Koen De Grave is Managing Tax Director and Tax Accounting Services Leader at PwC Tax Belgium. He gained international experience in this area at the PwC US National Tax Accounting Services...
  • Paul J. Pellegrine is a US Senior Manager at PwC New York Metro, currently on assignment in Brussels. He has extensive experience in IFRS and US GAAP tax accounting compliance as well as tax...