Block 1: Trends in the Structuring of Intangibles and R&D Activities
- Structuring of intangibles
- Structuring of R&D activities
Block 2: Application of OECD Transfer Pricing Guidelines to the Structuring of Intangibles and R&D Activities
- Potential areas of disputes
- Some practical tips in controversy management and dispute resolution
Block 3: Recent Cases
- Selected cases and what can be learned from them
- Assessing the anticipated impact on multinational groups
After this webinar, the participants will be able to:
- Identify the areas in OECD Transfer Pricing Guidelines on intangibles that are most likely to be associated with cross-border disputes
- Define the key challenges MNEs face in setting the arm’s length price for R&D activities and transactions involving the use or transfer of intangibles
- Compare and contrast the latest policy and legislative developments on transfer pricing and intangibles
- Assess the impact of the latest case law concerning transfer pricing of intangibles
To be determined
Field of study
Who should participate
In-house tax professionals and advisers looking to understand transfer pricing aspects of the structuring of intangibles and R&D activities within a multinational group - Legal professionals assessing the compliance risk associated with the application of Chapter VI of the OECD Transfer Pricing Guidelines, and how to comply with the associated rules and manage the potential controversy risk associated with these rules - Government officials engaging in the audit and enforcement of transfer pricing requirements in intra-group transactions involving intangibles and R&D activities
Course level and prerequisites
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.
No advance preparation is needed. Participants are expected to be familiar with the key concepts of international tax law.
Interactive webinar – “Group Internet Based” (live webinar only)
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. Participants will also have access to the on-demand version for a further 12 months from the live date.
Date of live broadcast: 30 January 2024
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.
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. 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. 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
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