Recent Developments in Transfer Pricing, including the Impact of COVID-19 Webinar (1 Hour)

Overview: 

In the aftermath of BEPS, and the outbreak of COVID-19, dramatic changes to worldwide transfer-pricing legislation have made old plans obsolete. Each jurisdiction follows a specific set of transfer pricing regulations and guidelines, which are enforced by the local taxing authority. This insightful session provides an overview of current rules, and covers:

  • Methods of transaction pricing
  • Digital economy
  • OECD financial transactions guidance
  • Transfer pricing impacts due to COVID-19

Objective: 

To provide accountants and tax professionals with a detailed overview of legislation changes affecting cross-border tax planning and transfer pricing, and the impact of COVID-19.
 

Additional New Webinars on COVID-19:

Accounting for Debt Restructuring during Uncertain Financial Times Webinar (2 Hours)

COVID-19: The New Legal Landscape for Employers and Employees Webinar (1.5 Hours)

Cybersecurity in a Business World Impacted by COVID-19 Webinar (1.5 Hours)

Employee Retention Tax Credit: A Hands-On Guide to Maximizing the Latest Tax Benefit (1 Hour)

Exploring the Long-Term Economic Impact of COVID-19 Webinar (1 Hour)

Financial Leadership during the COVID-19 Crisis: An Expert Panel Discussion Webinar (1 Hour)

Impact of COVID-19 on Complying with SEC Requirements, including ICFR Compliance Webinar (1 Hour)

Impact of COVID-19 on Financial Reporting & Disclosures Webinar (4 Hours)

International Cash & Treasury Management in a COVID-19 Business World Webinar (1.5 Hours)

Lease Modifications: ASC 842 & COVID-19 Impact Webinar (1.5 Hours)

Managing Global Contracting during the COVID-19 Crisis Webinar (1 Hour)

Paycheck Protection Program: An Update on Loan Forgiveness Calculation Webinar (2 Hours)

Recent Developments at the FASB & IASB in Response to COVID-19 Webinar (1.5 Hours)

State And Local Taxation (SALT) Update & the Impact of COVID Relief Programs, including PPP, ERC, et al. (3.5 Hour Webinar)

Tax Aspects of the "Coronavirus Aid, Relief & Economic Security (CARES) Act" Webinar (3 Hours)

Tax Planning for 2020/2021 & Beyond: Biden Agenda, PPP Forgiveness & More (3-Hour Webinar)
 

Emphasis: 
  • Transfer pricing overview
    – Definition of transfer pricing
    – OECD guidelines
  • Digital Economy
    – Inclusive BEPS framework
    – Tax challenges of digitalized
       economy
    – Current international tax rules
    – Unilateral measures
    – Interim report and policy note
  • COVID-19
    – OECD guidance
       – Comparability analysis
       – Losses and costs
       – Government assistance
         programs
       – Advance pricing agreements
  • Benchmarking
    – Process
    – Regional differences
    – Standard Industrial
       Classification (SIC)
  • Services Deeper Dive
    – Regulations
    – Activities and benefits
    – Cost Method
    – Determining profit element

     

Bottom
Prerequisite: 

Basic knowledge of federal taxation and some level of international taxation.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Overview.

CPE Credit: 
1.00
NASBA Field of Study: 
Taxes