In the aftermath of BEPS, the Tax Cuts & Jobs Act, 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
- Transfer pricing documentation
- OECD financial transactions guidance
- Transfer pricing impacts due to COVID-19
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)
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)
Sales Tax Strategies during the Economic Disruption of the COVID-19 Outbreak Webinar (2 Hours)
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)
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Transfer pricing overview
– Selecting method to price transaction
– Best method rule
– US tax reform
– The changing landscape -
Transfer pricing documentation
– The OECD’s three tiers
– Country-by-country reporting
– Master file
– Local file -
OECD financial transactions guidance
– Intercompany financing
– Content overview
– Functional analysis
– Accurate delineation of financial transactions
– Debt characterizations considerations
– Pricing of intra-group loans and guarantees
– Implicit support—impacts on loans
– Guaranteed fees: consequences, nature, obligations
– Key takeaways -
Transfer pricing in light of COVID-19
– IP migration/restructuring
– Intercompany agreements
– Explaining losses
– Adjusting intercompany pricing
– Benchmarking considerations
– Cash management/financing
– Tighter budgets
– M&A/Acquisition Transfer
Pricing Integration
– Changes to the Supply Chain
