Topics Covered
- Introduction
- Loans
- Credit Ratings
- Guarantees
- Cash pooling
- Implementation of a robust treasury within an MNE (suitable for all participants except tax inspectors from tax administration)
Learning Objectives
After completing this course, participants will be able to:
- Identify the typical types of intragroup financing transactions within MNEs
- Define the policy framework and the importance of robust pricing of intragroup financing transactions for MNEs and tax authorities
- Identify the building blocks to analyze intragroup loans
- Apply the step-by-step approach to analyzing credit ratings, intragroup guarantee transactions and cash pooling
- Apply the practical roadmap for designing, implementing, and sustaining robust intragroup financing structures and TP policies
- Assess typical approaches, best practices, and real-life examples of how MNEs are incorporating or can potentially incorporate the OECD Guidelines
Instructor Names
- Rezan Ökten, Houthoff, The Netherlands
- Mark Drenth, Liberty Global, The Netherlands
- Omar Moerer, Deloitte, The Netherlands
- Benoît Gabelle, EY, France
- Adjé Amétépé, EY, France
- Neil Schaatsbergen, PwC, The Netherlands
- Antonio Russo, Baker McKenzie, The Netherlands
- Andre Dekker, Baker McKenzie, The Netherlands
- Krzysztof Łukosz, EY, The Netherlands
- Urszula Chwała, LyondellBasell, The Netherlands
Who Should Participate
This course will benefit tax professionals working in multinational groups, tax and legal advisory firms and governments, including:
- Tax lawyers from law firms and/or accounting firms
- Tax/transfer pricing staff from law firms and/or accounting firms
- Finance managers/controllers from MNEs
- Tax inspectors from tax administrations, government officials, academics
Recommended prerequisites (for guidance only) and advance preparation
No advance preparation is necessary. All required study material is provided within the online training.
Total Study Time and Access Period
Access to the online course is granted for a period of 2 months, from the date of ordering or the indicated start date.
Mandatory course activities: 9 hours 25 min
All mandatory course activities can be completed within the access period by dedicating approx. 1 hour of study per week. Please note that study materials included in the course or certificate programme will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this course.
Continuing Professional Education (CPE)
We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits for this course.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Recommended NASBA CPE credits for this course is: 12
FAQ
See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or contact us at info@ibfd.org.
Additional Information
Field of study: Taxes
Delivery format: Online - QAS Self Study
Course Review : This course was last reviewed in December 2024
Disclaimer
Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.