2020 Update to Transfer Pricing Guidelines on Financial Transactions
The OECD has issued new guidance on the transfer pricing (TP) aspects of financial transactions, and this webinar is dedicated to aiding understanding of this new guidance. Through examples and practical tips, this webinar will help you get a better grasp of the challenges and risks that multinational enterprises (MNEs) may face when dealing with the TP aspects of intra-group financial transactions.
After following this webinar, participants will be able to:
- determine whether a purported loan should be regarded as a loan for tax purposes (or should be regarded a some other kkind of payment, in particular a contribution to equity capital)
- address specific issues related to the pricing of financial transactions (e.g. treasury functions, intra-group loans, cash pooling, hedging, guarantees and captive insurance)
- better understand how to determine a risk-free rate of return and a risk-adjusted rate of return
Field of study
Who should participate
Course level and prerequisites
Interactive webinar - “Group Internet Based” (live webinar only)
Continuing Professional Education
Many accrediting organizations will grant continuing professional education (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 CPE credit - 1 (only applicable to live webinar).
Webinar registration details
- Setting the scene
- Tax efficient supply/value chain structures
- R&D activities and the exploitation of IP
- PE risks
- Intra-group financing substance
- Lauren Silva Costa
- Omar Moerer
- Diana Calderon Manrique