Rewriting International Taxation and Transfer Pricing: Pillar One and Pillar Two
This 1.5-hour webinar focuses on the latest developments concerning the Pillar One and Pillar Two proposals from the OECD/BEPS Inclusive Framework (IF), which are said to redesign the currently known international tax and transfer pricing system. This webinar is an updated version of our former best-selling webinar “Taxation of the Digital Economy”.
Overview and learning objectives
After following this webinar, participants will be able to:
- learn about the latest solutions the OECD/BEPS IF proposed under Pillar One and Pillar Two of BEPS Action point 1
- comprehend the new nexus requirements
- appreciate the ways profits will be attributed to the market jurisdictions under the latest rules
- understand the practical implications of the Pillar Two Global anti-base erosion proposal (income inclusion and tax on base eroding payments)
- contrast the new solutions with the current international tax and transfer pricing regulations.
After this webinar, participants will have a clearer understanding of the key risks the proposals mean for their operational and business models as well as tax position. In addition, they will be able to suggest different ways of addressing and mitigating their exposure to the new rules.
Field of study
Who should participate
The webinar is suitable for all tax professionals, including in-house tax managers and directors, tax lawyers, advisers, policymakers and government officials who wish to have a better understanding of how the new Pillar One and Pillar Two solutions affect the tax position of MNEs.
Course level and prerequisites
This is an upper intermediate-level webinar. Participants are expected to have a good understanding of international tax law and transfer pricing.
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: 21 November 2019
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.
- Short update on the 2018 and 2019 developments concerning OECD BEPS Action 1
- Critical analysis of the Secretariat proposal for a “Unified Approach” under Pillar One
- Critical analysis of Pillar Two – Global anti-base erosion mechanism
- Practical examples
- What is the impact of the new proposals?
- Potential controversies and risks
- Stakeholders' input
- Jeroen Kuppens
- Barry Larking
- Tamás Kulcsár