Taxand Global Transfer Pricing Conference 2018

On 30 November 2018 the successful Taxand Global Transfer Pricing Conference 2018, which was hosted by Taxand Netherlands, was held in Amsterdam. Please find below the agenda for that day, including links to the presentations.

Over the recent years tax disputes in cross-border matters have increased rapidly. The development has been even more rapid in transfer pricing following the OECD BEPS work and updated OECD TP Guidelines. The panel had a discussion on the topical aspects recurring in transfer pricing disputes in different countries. The focus is on the issue through case examples and aim to offer a practical view to businesses and practitioners on transfer pricing aspects to take into account in one’s daily work.

This panel had a discussion on the application of the arm’s length principle to financial transactions, with taking into account the OECD public discussion draft, published in July 2018. The panel provides an overview of the OECD suggested approach and its practical implications for taxpayers, as well as a comparison between the current practices applied in the UK, France, South Africa and Italy.

This panel has discussed the practical applications and difficulties faced in applying the DEMPE functions, specifically relating to the ownership of intangibles. It covers the definition of IP, the allocation of the economic ownership of IP based on the DEMPE and difficulties in applying DEMPE across industries.