The Role and Importance of Transfer Pricing in International Tax Planning

Transfer pricing has become one of the core areas of international taxation. Transfer pricing developments, legislative changes and complex cases arise on a daily basis, therefore getting to know the fundamental principles, the context and background of why transfer pricing is so important for tax planning is a very relevant issue. This webinar explores how transfer pricing affects the tax (planning) position of a multinational enterprise (MNE) conducting cross-border business as well as the revenue consequences of transfer (mis)pricing for governments.

Topics covered

  • The relevance of TP for tax planning
  • TP aspects of some core transactions
  • Challenges in detecting and addressing TP malpractices for tax administrations
  • Practical considerations for MNEs and tax administrations
  • Some recent TP case law
  • Other recent developments

Overview and learning objectives

The presenters will discuss how businesses and tax administrations approach transfer pricing (TP), why TP is an important element of tax planning, what the basic drivers are of potential TP practices, what risks and opportunities exist for MNEs and tax administrations after the 2017 OECD TP Guidelines, and what conclusions can be drawn from relevant TP case law.

After following this webinar, participants will be able to:

  • appreciate the relevance of TP in international taxation
  • comprehend how TP fits into tax planning considerations
  • identify TP risk areas for MNEs wishing to lower their effective tax rate
  • understand the position of tax administrations against base erosion and profit shifting through TP
  • apprehend some of the commonly used transfer mispricing practices
  • acknowledge potential counter measures and arguments

Instructors

(at time of broadcast)

  • Luis Nouel, IBFD
  • Shee Boon Law, DLA Piper
  • Jeroen Kuppens, KPMG Meijburg & Co.

Field of study

Taxes

Who should participate

The webinar is suitable for tax and TP professionals, including in-house tax and accounting personnel, lawyers, government agents and advisers who deal with cross-border transactions, structures or cases, and who wish to understand why TP considerations are key for tax planning and structuring. In addition, the webinar is useful for non-tax professionals including lawyers, operational and business people as well as policymakers who wish to learn about the fundamental questions of TP in international tax planning without going too deeply into technical details.

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 of 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.