Due to globalization and increasing business complexities, management boards are experiencing difficulties in being in control of their operating model and transfer pricing model simultaneously. The key decision makers in an organization in practice appear sometimes wearing multiple hats in the decision-making process, making the organization not being in control. As a consequence, tax policies are often not aligned with the operating model of the organization.
The growing reputational risk attached to tax strategies in the post BEPS era is forcing boards to focus on their taxes as much as they do on other areas of corporate governance. In order to align the corporate governance model with the operating model as well as the transfer pricing model, a full Value Chain Analysis (“VCA”) is critical.
By conducting a VCA, the misalignments can be made visible. In other words, the potential mismatches in where the people functions are located and the value is created and where the profit is landing can be identified in a VCA. The higher the delta of the outcome of the VCA in terms of misalignment, the greater the need to provide explanations to the tax authorities and other stakeholders. VCA also serves the process starting from identifying the decision makers in the organization to implementation of an aligned operating business model and hence solidifying the corporate governance framework.
This workshop will address the transition as a result of the BEPS project of the OECD, from the traditional pre-BEPS functional analysis to the post BEPS VCA, where economic, financial and legal reality should underpin the coherence between corporate governance, operating model and transfer pricing model.
During this workshop the following will be discussed:
TPA Global has developed a practical roadmap of 6 steps meant to guide CFOs in their Journey of rising above troubles to reach a situation of full control. These steps are presented in a series of short video clips (3-5 minutes):
Implementation of BEPS Action 13 - Argentina, Mexico and other countries of Central America
Tuesday, 12 December, 2017 | 5:00 PM - 6:00 PM (CET)
Tuesday, 11 January, 2018 | 5:00 PM - 6:00 PM (CET)
Mapping the Trends in MAP Resolution of Tax Treaty Disputes after BEPS
Thursday, January 18, 2018 | 04:00 PM - 05:00 PM (CET)
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