Webinar: Creating Comprehensive Audit Trails for DAC6 in Transfer Pricing Engagements

Creating Comprehensive Audit Trails for DAC6 in Transfer Pricing Engagements 

Webinar Overview 

Creating comprehensive audit trails for DAC6 in transfer pricing engagements is a critical task for ensuring compliance and transparency in international tax matters. 

First, it’s crucial to fully understand the Directive on Administrative Cooperation (DAC6) requirements. DAC6 mandates the reporting of certain cross-border arrangements that meet specific hallmarks, which can often apply to transfer pricing. This could include arrangements that have a cross-border element and meet one or more of the hallmarks defined in DAC6, especially those related to transfer pricing. 

The next step is to collect and maintain detailed documentation for each identified transaction. This should include the nature of the transaction, the parties involved, the value transferred, and any other relevant details.  

To collect DAC6 analysis in a hierarchical manner for transfer pricing engagements, you should approach it in a structured, step-by-step process. The step-by-step process ensures that you gather and analyze all relevant information up to the necessary level of detail.  

Detailed description of points to be discussed:

During this webinar, we will discuss the step-to-step audit trail in TPA Global which follows the below order: 

• Preliminary criteria to be met before applicable hallmarks assessment: Cross-border and intermediary/auxiliary intermediary; 
• Applicable hallmarks assessment;  
• Risk assessment; 
• Determination of the reporting obligation; 
• Completion of the audit trail and documentation. 

Speakers

• Cansu Koprülüler, Associate, TPA Global
• Roya Rezaiee, Junior Associate, TPA Global

Date and Time

Wednesday, November 29th, 2023

16:00 – 17:00 CET.

Platform: Zoom

Register here