L1T Webinar – on Value Chain Analysis – The Next Generation of Transfer Pricing
/Thursday, January 21, 2021
5:00 PM 6:00 PM
As of 2021 tax authorities will start looking at multinationals as a series of data points, where the country-by-country form, SAF-T forms and other similar types will feed the data to the tax inspector for his review. As a consequence the siloed reporting in a VAT Return, Corporate Income Tax Return and Transfer Pricing reporting will be put in the relevant business context, which urges multinationals to prepare their own value chain analysis (or VCA). This interactive webinar will be run as a workshop with various illustrations and case studies from the public domain and cases the presenters have been working on.
Topics which will be addressed:
Why Should we perform a VCA?
How to perform a VCA? - The Nespresso canvas
How does the VCA connect to a more transactional transfer pricing approach? - How a holistic approach is changing the world of taxation.
How digital transformation impact the level and place where profits are generated in the value chain? - The Tesla Motors canvas
How does the tech giants structure their value chain? - How local participants drive premium platform profits
How BEPS explains the profit allocation on the 'return on investment' metrics?
How beyond BEPS (i.e. pillar I) the profit allocation follows the 'return on data' metrics?
How the CbCr report is the first step by tax authorities to 'tax data analytics' of a multinationals' value chain?
Speakers:
Piergiorgio Valente, Partner, LawOneTax
Steef Huibregtse, CEO, TPA Global
