The Oxford University Centre for Business Taxation (CBT) is hosting an event on the significant reforms to the arm’s length principle (ALP) which were identified as a major priority for the OECD’s recent BEPS project. In consequence, the BEPS output includes a raft of new transfer pricing measures intended to counter avoidance activity relating to income allocation within a multinational group. BEPS also introduced an increased focus generally on substance and transparency, and, in the process of reform, triggered a material hike in the complexity of applying the ALP.

Against this background, this conference will explore what it means to apply the TP and PE attribution rules in the aftermath of BEPS, and will also consider future directions for reform. The discussion of future options for the ALP will include those areas on which the OECD is planning to focus as well as other areas which are arguably high priorities for reform if the ALP is to remain viable.

The details of the conference are as below:

Date: 29 November 2017
Time: 3pm to 5.30pm
Location: Chancellor’s Hall, Senate House, University of London, Malet Street, Bloomsbury, London

Confirmed speakers include:

  • Tomas Balco, OECD’s new head of transfer pricing
  • Richard Collier, Associate Fellow of the CBT
  • Louise Sykes, Head of Transfer Pricing at XL Catlin
  • Matt Hardy, Tax Director for Africa and Asia at Diageo; and
  • Michael Devereux, Director of the CBT

Tomas Balco will speak about the OECD’s work and priorities and  Richard Collier will present the conclusions from his new book, co-authored with Joe Andrus and published by Oxford University Press, ‘Transfer Pricing and the Arm’s Length Principle After BEPS’.

Registration will begin at 15:00 and the event will run from 15:30 to 17:30. It will be immediately followed by a drinks reception.

Further details are available on the Centre website.

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