More than 100 countries are part of the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS). These jurisdictions are committed to remaking the international tax framework by implementing BEPS rules.

Among the key elements of the BEPS program are changes to the permanent establishment (PE) framework to account for the taxation of digital companies, and new, stricter country-by-country reporting (CbCR) obligations related to transfer pricing practices.

Unfortunately, individual jurisdictions are implementing new BEPS-related PE and CbCR rules unilaterally and to varying degrees. It’s more important than ever for multinationals to understand these trends so they know the right questions to ask to lower the risk of fines and reputational damage.

During this webinar Tom will discuss:

  • BEPS Action 13 (a report on transfer pricing documentation and CbCR), including background information
  • Master File, Local File and other requirements under new CbCR guidelines
  • Often-overlooked low revenue thresholds that trigger CbCR requirements
  • Trends in PE law, including withholding taxes on digital transactions and income levies on digital services
  • Equalization taxes on the turnover of digital companies
  • The EU’s proposed Common Consolidated Corporate Tax Base
Tom Lickess
Senior Director International Tax
Radius

Suzie Woodcock
Senior HR Consultant
Radius

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