Dbriefs Webcast

Special Edition | Transfer pricing and permanent establishment: Insights on new guidance

Transfer Pricing

May 8 | 11 a.m. ET | 15:00 GMT

Host: Mark Nehoray, partner, Deloitte Tax LLP
1 Overview CPE credit | Taxes

The valuation of dependent agent PE (DAPE) and of digital PEs relies heavily on transfer pricing concepts in one of the most controversial areas of international tax. We'll discuss:

  • The OECD's recently issued updated guidance on the attribution of profits to PEs.
  • The EC's recently issued directive on the taxation of digital PEs, including temporary and permanent solutions, and resulting legal and technical challenges.
  • Perspectives on the OECD's recently issued interim report on taxation of the digital economy in the context of digital PEs.

Participants will learn about the transfer pricing aspects of these recent developments, along with legal and economic insights on potential implications and considerations.