COVID-19 And Transfer Pricing – OECD Guidance [On demand]
(Aired 12 Jan 2021) The OECD has released new guidance in respect of the practical application of the arm's length principle to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. What is the latest guidance and how might it affect your organisation?
Connect For Impact – Aligning Tax With Business Models And Supply Chains Post COVID-19 [On demand]
(Aired 16 Sep 2020) The impact of COVID-19 has led to changes within business models and supply chains. Fully understanding these impacts from a tax perspective is crucial and requires the consideration of international tax, transfer pricing, intangibles, indirect tax, customs etc. What does your organisation need to consider?
Remote Working – Permanent Establishment And Transfer Pricing Implications [On demand]
(Aired 10 Sep 2020) COVID-19 has made remote working increasingly common. Whilst both the OECD and individual tax authorities have released statements on how to apply existing permanent establishment (PE) rules, what are the PE implications of remote working in what may be the ‘new normal’ of increased workplace flexibility? A significant amount of uncertainty remains in relation to remote working and the potential creation of PEs, and careful consideration will be needed. What issues should your organisation be aware of and actively monitoring?