Transfer Pricing and Related Areas in a Post BEPS Environment
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The lecturer knew the subject very well.
← | →
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Highly informative. The teacher dealt well with a very wide scope.
← | →
Course
In City of London
Description
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Type
Course
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Location
City of london
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Class hours
6h
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Duration
1 Day
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Start date
Different dates available
The OECD’s Base Erosion and Profit Shifting (‘BEPS’) project was launched as a game changer for Transfer Pricing (‘TP’) practice – but expectations are in some areas being scaled back. This course is intended as a comprehensive brief for tax professionals on what has changed (and on what has not changed) in the TP area and in closely related areas such as thin capitalisation, debt deductibility and rules on permanent establishments. It also covers what co-operation is now likely between tax administrations, country-by-country reporting, the Mutual Agreement Procedure and Advance Pricing Agreements as well as the UK’s attempt to ‘go it alone’ – the Diverted Profits Tax.
Facilities
Location
Start date
Start date
About this course
Tax professionals who need a thorough understanding of recent changes in transfer pricing.
Reviews
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The lecturer knew the subject very well.
← | →
-
Highly informative. The teacher dealt well with a very wide scope.
← | →
Course rating
Recommended
Centre rating
Lisa Massey
Robert Rotheram
Subjects
- Taxation
- Taxation Law
- Tax
- OECD
- BEPS
- TP Rulebook
- Tax Transparency
- Tax Report
- Mutual Agreement Procedure
- Advance Pricing Agreement
Teachers and trainers (1)
Ian Wood
Teacher
Ian worked in a variety of transfer pricing roles for HMRC’s Business International unit (and its precursors) over a period of over 20 years – working variously as a transfer pricing analyst, team leader, manager, sector specialist, delegated Competent Authority and, from 2000-2012, the co-ordinator of the UK’s Advance Pricing Agreement programme. He is well known as a speaker at transfer pricing consultant to a top Accounting Firm.
Course programme
- The rise and rise of the principal/hub and commissionaire/spokes structure as the dominant TP model in many industries
- How this lead to BEPS
- What is the likely to happen to the TP rulebook, post BEPS?
- Tax transparency and country-by-country reporting
- Thin Capitalisation/debt deductibility – the UK as an outlier before BEPS – what happens now?
- Permanent Establishments – before and after BEPS
- Art 25 of OECD Model Treaty – the Mutual Agreement Procedure and Advance Pricing Agreements
- The UK as an outlier (again) – the Diverted Profits Tax
Transfer Pricing and Related Areas in a Post BEPS Environment