October 21, 2021
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 physical present. Thus, MNEs need to prepare for the changes in international tax rules.
Our Mazars Global Transfer Pricing experts, including Mazars in the US Director, Erin Alexander, 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 Agenda is :
• 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 panelists are:
• Cormac Kelleher (Impact of the harmonization of corporate tax rates on transfer pricing);
• Ben Semper (Impact of Pillar 1 on transfer pricing); and
• Erin Alexander (Impact of Pillar 2 on transfer pricing).
Moderated by: Frédéric Barat
Register for the webinar here.