
Transfer pricing
Raising the level of tax security of business and financial transactions
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.
During the webinar Mazars experts provided us with a clear understanding of the key risks for MNEs’ operational and business models, and analyzed the impact on transfer pricing.
Agenda:
• Impact of the harmonization of corporate tax rates on transfer pricing, Cormac Kelleher, Partner at Mazars Ireland
• Impact of Pillar 1 on transfer pricing, Ben Semper, director at Mazars UK
• Impact of Pillar 2 on transfer pricing, Erin Alexander, director at Mazars USA
Moderated by: Frédéric Barat, Partner at Mazars France