Controversy Management and Transparency Initiatives
Group Participation
If you are an enterprise and would like to register a group of more than 5 participants from your company, please email us at info@ibfd.org for more details.
A wide range of transparency initiatives have been adopted by tax administrations to obtain more information about multinational groups’ international tax arrangements following the OECD Harmful Tax Practices project and BEPS Action Plan. Exchange of information in various forms (spontaneous, automatic and on-request), three-tiered transfer pricing documentation (i.e., CbC reports, Master File and Local File), exchange of rulings and mandatory disclosure rules such as DAC 6 in the European Union have been implemented over the last two decades. These transparency initiatives are likely to continue, with more being considered in the context of the OECD’s two-pillar solutions and public CbC reports.
How do multinational groups manage the information about their global tax arrangements being shared by tax administrations? What remedies are available to offer protection against the violation of their rights? What are some of the common areas of controversies when dealing with these transparency initiatives?
Block 1: Transparency initiatives in context
- Exchange of information, transfer pricing documentation, exchange of rulings, disclosure rules
- GloBE information return, public CbC reports
Block 2: Managing compliance with transparency initiatives
- Rights and obligations in transparency initiatives
- Managing compliance with various types of transparency initiatives
Block 3: Managing controversy related to transparency initiatives
- Areas of disputes in transparency measures
After this webinar, the participants will be able to:
- List the various types of transparency initiatives
- Apply specific rules related to exchange of information and mandatory disclosure rules to determine the right cause of actions
- Assess how multinational groups manage information shared under the transparency initiatives and potential impact on cross-border controversies
- Identify the tensions and trade-offs in controversies related to the transparency initiatives, as well as options for resolving these disputes
- Melissa Kuster, Senior Director, CBRE
- Konstantin Lozev, European Commision
- Shee Boon Law, IBFD, the Netherlands
- Facilitator: Diana Calderon, Senior Associate, IBFD
- In-house tax professionals and advisers looking to understand the impact of transparency initiatives on the international tax arrangements of multinational groups
- Legal professionals assessing the compliance risks of transparency initiatives, how to comply with the associated rules and manage the potential controversy risks associated with disclosure and/or non-disclosure
- Government officials engaging in monitoring and controlling the compliance activities of multinational groups, as well as those involved in auditing their international tax arrangements
This webinar is also beneficial for individuals preparing for CIOT ADIT Module 3.01 - EU Direct Taxation, though it is not specifically designed for the ADIT. More information about this qualification can be found on the CIOT ADIT website.
This is an intermediate-level webinar. Participants in this webinar are expected to have at least 3 to 5 years of experience in international tax and be familiar with the key concepts of international tax law.
On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.
If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.
