Transcription of BEPS Implementation and Transfer Pricing - …
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12/2/20161 beps Implementation and Transfer PricingGWU IRS 29thAnnual Institute on Current Issues in International TaxationDecember 15, 2016 Washington, DC1 Chris Bello, Chief, Branch 6, ACC(I), IRS John Hughes, Acting Director, APMA, IRS Michael McDonald, Financial Economist, Treasury Dept. Rocco Femia, Member, Miller & Chevalier Barbara Rollinson, Managing Director, Horst Frisch Bill Sample, Vice President Tax, Microsoft Attribution of Profits to PEs Profit Splits Post beps Local Country Developments Legal developments Administration and enforcement Other Pending Items Hard to value intangibles Low value services 3 Attribution of Profits412/2/20163 Introduction Report on beps Action 7 (Preventing the Artificial Avoidance of PE Standard)
12/2/2016 1 BEPS Implementation and Transfer Pricing GWU‐IRS 29thAnnual Institute on Current Issues in International Taxation December 15, 2016 Washington, DC
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