Discussion Topics:

1. 1. Update of regulations; Roundtable discussion based on experiences with local tax authorities, participants are kindly asked to share their recent experiences – for example regarding;
      
   • Documentation requirements
     • Acceptance of OECD Master File and Local File concept => relevant thresholds and enforcement?
     • What documents – in addition to Local File – are to be filed on a mandatory / proactive basis?
     • What documents – in addition to Local File – have to be provided to authorities on request?
     • What are documents/data often requested/challenged by local authorities?
     • What are materiality thresholds for documenting individual transactions (are aggregated analyses readily accepted)?
   • Contentious Issues in recent local tax audits
     • Management Fees
     • DEMPE
     • Business relocations
     • Others?
   2. Discuss future presentation from Aibidia, digital solutions for transfer pricing documentation.  Compile questions and discussion items participants would like addressed by presenter.

All materials covered during the meeting will be available for download within your Integra member account.

CPE Credits: 1.5

Join Zoom Meeting

https://us06web.zoom.us/j/81616279538?pwd=QmxXMy9lUHlqK3BFdnpsUHRMTTRTUT09

Meeting ID: 816 1627 9538

Passcode: 877279

Oliver is a passionate TP advisor. Having embarked on his transfer pricing journey as a consultant in 2006, he started-out at a Big-4 before joining a tax advisory company focused on the SME segment. Oliver has worked in Hamburg as well as Frankfurt and (currently) in Berlin. He has extensive experience in economic analysis and transfer pricing compliance procedures as well as supporting clients during tax audits. Finding pragmatic TP solutions for SMEs is his constant aim. He frequently publishes on transfer pricing issues and published “Transfer Pricing in One Lesson” in 2020.  Prior to his Transfer pricing life, he worked in the accounting department of Deutsche Lufthansa.