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


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)

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)

Sales Tax Strategies during the Economic Disruption of the COVID-19 Outbreak Webinar (2 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)

  • 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



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


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: