TPA Global Webinars 2017

TPA Global Webinars 2017
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TPA Global Webinars 2017
July 26th, 2016
Are you ready for your FY 2016 value chain analysis to be shared with your tax inspector in China?
2016财年的价值链分析您准备好了吗?

Are you ready for your FY 2016 value chain analysis to be shared with your tax inspector in China?

2016财年的价值链分析您准备好了吗?

15Although, the arm’s length principle in essence still is the driving force for analyzing intercompany transactions, how we apply that has changed in important ways. We are now required to follow a holistic approach in the form of Value Chain Analysis (VCA) for the multinational group before we could firmly say what arm’s profits each entity in the group should be earning.

VCA has become a burning topic for discussion after the publication of the final report on BEPS Action Plan 13 in 2015 and subsequent notifications by governments (especially the Chinese government which is set a deadline of 30th June to file VCA) on the extent of information to be included in VCA, such as disclosure of profits contributed by each entity in the group in the value chain along with their financials.

In this webinar, we will examine what level of analysis is required to be performed on value chain to satisfy the new Chinese transfer pricing requirements. We will also delve into the extent of disclosures to be made and the documentation to be maintained by a multinational in China in reference to VCA, by using various practical scenarios.

Key highlights of the webinar:

  • Are there two different VCAs for China – a Global VCA and China specific VCA?
  • Why is VCA crucial to satisfy the latest notification from Chinese tax authorities?
  • Whether VCA techniques to be modified for China. For example, how to deal with location saving advantageous and ‘P’ for promotion being added to “DEMPE” functions.
  • How VCA helps in aligning different layers of documentation, namely Masterfile, local file, Country-by-Country reporting (CbCr), TP forms, and tax return in China.
  • What are the possible interpretations of VCA by tax authorities/governments, particularly in China?


2016财年的价值链分析您准备好了吗?

尽管公平交易原则依旧是分析跨国企业关联交易的基础,但我们在实际分析的角度上已经发生了巨大变化。当今的时代要求我们从整体宏观的角度来分析关联交易 - 即对企业整体价值链进行全盘刨析来说明企业各集团公司都获得了相应的公平回报。

继2015年OECD 发布BEPS第13项行动计划之后,价值链分析已成为转让定价领域的焦点话题,一些政府纷纷出台关于使用价值链来分析企业各集团公司应得的利润,例如在价值链分析中披露企业各成员公司实际所得利润和其相应的财务报表等(特别是中国国税近期出台的转让定价同期资料新规(42号公告)- 明确要求企业在2016财年的转让定价本地文档中包括价值链分析,并于6月30日之前准备完毕)。

我们将在本次webinar中与您共同探讨价值链分析应涵盖的深度,以满足中国转让定价的合规要求。另外我们还将通过实际案例分析深入讨论在价值链分析中跨国企业应披露和准备的相应支持性文件。

本次webinar焦点内容:

  • 中国有两种不同的价值链分析方法吗?全球价值链分析和中国具体价值链分析?
  • 为什么价值链分析对于满足中国国税出台的转让定价新规至关重要?
  • 是否需要对价值链分析方法做出适当调整来适用于中国特色的转让定价具体情况? 例如如何处理地域特殊优势问题和新近加入DEMPEP职能下的‘P’职能?
  • 如何使用价值链分析来协调向中国税务报送的不同转让定价文档:即主文档,本地文件,国别报告和企业年度关联业务往来报告表。
  • 对中国税务当局的价值链分析合规要求都有那些可能的解读?

Speakers

Monday, June 26, 2017

English version
9:00 AM - 10:00 AM Mexico, USA and Canada
3:00 PM - 4:00 PM London (GMT)
4:00 PM - 5:00 PM Amsterdam (CET)
6:00 PM - 7:00 PM Moscow

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Tuesday, June 27, 2017

Chinese version
4:00 PM – 05:00 PM Beijing
8:00 PM - 9:00 PM Australia
10:00 AM - 11:00 AM Amsterdam
17:00 PM - 18:00 PM Japan

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TPA Global Webinars 2017
; posted on
July 26th, 2016
Are you ready for your FY 2016 value chain analysis to be shared with your tax inspector in China?
2016财年的价值链分析您准备好了吗?
Tax Technology Event 2017
  • How to get your in-house organization and governance set-up BEPS-ready.
  • How to implement technology solutions and change management.
  • How to choose the most suitable tax technology solutions.

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