This course will be delivered as part of the Supporting Capacity Development of Tax Administrations in South East Europe project primarily supported by the Dutch Ministry of Finance, Center of Excellence in Finance (CEF), International Monetary Fund (IMF) and the Assistance Technique France (Adetef). The overall objective of the project is to contribute to strengthening of beneficiary institutions’ capacity in implementing the EU’s recommendations under which the revenue authorities can deliver tax compliance risk management.
What you will learn
Addressing the complex issue of transfer pricing is high on the working agenda of the SEE tax administrations as the globalization has lifted the level of cross-border trade to new heights. In this regard, regional tax authorities are increasingly reinforcing capacities to build up transfer pricing expertise which will help them to improve their domestic tax collection.
The purpose of this course is to focus on the complex issue of transfer pricing and the misuse of transfer pricing as a tool for tax evasion and avoidance by multinationals corporations. The course will discuss how tax administrations can adopt and effectively implement transfer pricing rules in order to reduce the likelihood of taxation avoidance, evasion and the opportunities for corruption and other malpractices.
It will also discuss recent developments and trends in the area of the international taxation principles. In particular, it will look into how to address Base Erosion and Profit Shifting (BEPS) as it has become a pressing issue for a number of jurisdictions. There are several studies and data indicating that there is increased segregation between the location where actual business activities and investment take place and the location where profits are reported for tax purposes.
How you will benefit
The course will be based on a series of presentations which will provide the basis for break-out group exercises and plenary discussions. Participants will be encouraged to share the experiences of their own countries with their counterparts from across the region. The style will be informal and interactive; so as to maximize opportunities for shared learning. Sufficient time will be allotted to question and answer sessions to enable participants to benefit from the exchange of professional experiences and practical examples.
Who should attend
The course has been designed for experienced auditors or tax inspectors dealing with transfer pricing. To safeguard the interactive nature of the course, including group discussions and case studies, participants should have a good command of English.
