New international tax framework & transfer pricing

During a dedicated webinar on October 21st – 2.00 pm CET, our global transfer pricing experts will provide you with a clear understanding of the key risks for MNEs’ operational and business models, and will analyze the impact on transfer pricing.

Register here 

In October 2019, the OECD Secretariat presented the "Unified Approach" for the taxing rights’ reallocation of MNEs’ profits.

One year later, the OECD released pillar one and pillar two blueprints that develop a framework to address the taxation of the digitalized economy and introduce a global minimum tax regime to fight against base erosion and profit shifting.

This "Unified Approach" focuses on large and consumer-facing companies. A new nexus is proposed to ensure taxation of corporate profits in markets where a certain sales threshold is reached without being physically present. Thus, MNEs need to prepare for the changes in international tax rules.

Our Mazars experts will provide you with a clear understanding of the key risks for MNEs’ operational and business models and will analyze the impact on transfer pricing. The webinar will cover:

Impact of the harmonization of corporate tax rates on transfer pricing;

  • Impact of Pillar 1 on transfer pricing; and
  • Impact of Pillar 2 on transfer pricing

The panellists are:

  • Cormac Kelleher (Impact of the harmonization of corporate tax rates on transfer pricing);
  • Ben Semper (Impact of Pillar 1 on transfer pricing);
  • Erin Alexander (Impact of Pillar 2 on transfer pricing)

Moderated by: Frédéric Barat

Register here 

Contacts