A new transfer pricing landscape through the lens of Circular 2 revision draft

Deloitte China annual transfer pricing seminar is coming back to Hong Kong this autumn and will be rolled out nationwide in the coming months. We invite you to join us as we share insights on some of the most discussed transfer pricing topics.

In China, a Discussion Draft of "Special Tax Adjustment Implementation Measures" ("Draft") from the State Administration of Taxation ("SAT") attracted wide attention from the industry almost immediately after its release in September 2015. With China's existing transfer pricing regulations being substantially revised, taxpayers are eager to understand the new rules and their implications, and to consider how best to address. Globally, the Organization for Economic Co-operation and Development ("OECD") has published several important documents on transfer pricing, while Base Erosion and Profit Shifting ("BEPS") is expected to have a profound impact on the continued evolution of international transfer pricing arrangements. On top of these new regulations, tax authorities and customs have been further strengthening enforcement, posing additional challenges to cross-border related party transaction management. To help taxpayers grasp the trends of international and domestic regulatory development and effectively manage transfer pricing matters in the new landscape, in the upcoming seminar Deloitte professionals will share insights on the following topics:

• Highlights of Circular 2 revisions, and risk management and practical solutions for taxpayers: sharing insights on major revisions and discussing related party transactions reporting, preparation of contemporaneous documentation, and matters related to intangible assets, intra-group services transactions, advance pricing agreements, and thin capitalization, under the new transfer pricing regulations.

• Implications of OECD's BEPS initiatives on transfer pricing: discussing potential impacts on future transfer pricing regulations, and offering suggestions on how taxpayers can plan ahead.

• Latest on transfer pricing audits and customs valuation: discussing recent focus areas of transfer pricing audits in relation to regulatory development and actual cases, and sharing insights on balancing customs valuation and transfer pricing in cross-border related party transactions based on the Guideline on Customs Valuation and Transfer Pricing recently published by World Customs Organization.

Agenda

Registration and charge

Registration

Please download and complete the registration form and send the form to Ms. Tracy So at traso@deloitte.com.hk or fax at (852) 2520 6205.

Seats are limited and will be offered on a first-come first-served basis. A final seat confirmation note will be sent by Wednesday, 11 November 2015.

Admission charge

HK$600/person

Early bird rate

Register and pay on or before 11 November 2015 (Wednesday) to enjoy the early bird rate of HK$ 450/person.

Payment method

• Cheque
  

Please make cheque payable to Deloitte Touche Tohmatsu and mail before 16 November 2015 to:

Ms. Evon Chik
Tax Services
Deloitte Touche Tohmatsu
Unit 806, 8/F One Pacific Place
88 Queensway
Hong Kong

* Please indicate your name, company name and the seminar date on the back of the cheque.

• Cash

We accept cash at the reception desk and will issue an invoice to the participant after the seminar.

Enquiries

Seminar content

Tax Services
Ms. Tanya Trantallis
Tel: +852 2852 1953 
Email: ttrantallis@deloitte.com.hk 

Ms. Kitty Yeung 
Tel: +852 2852 6643
Email: kiyeung@deloitte.com.hk

Ms. Tracy So 
Tel: +852 2852 6748
Email: traso@deloitte.com.hk

Registration status

Tax Services
Ms. Tracy So 
Tel: +852 2852 6748 
Email: traso@deloitte.com.hk 
Fax: +852 2520 6205

Ms. Evon Chik 
Tel: +852 2852 1269
Email: echik@deloitte.com.hk 
Fax: +852 2520 6205

Cancellation of the event

Should there be unexpected circumstances, Deloitte reserves the right to change the event date, time, program, or venue, and to cancel the event. To the extent possible, Deloitte will notify affected registrants of any changes seven working days prior to the event date, and will refund any admission charges already collected should the event be cancelled. Deloitte shall not be held liable for said changes or cancellation.