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PRODID:-//Session events Calendar//IBA//EN
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DTSTAMP:20260414T121933Z
DTSTART:20231101T151500Z
DTEND:20231101T163000Z
SUMMARY:Transfer pricing: practical considerations in the quest for certa
 inty
DESCRIPTION:Tax authorities around the world are applying more resources 
 in their assessment of a MNE’s transfer pricing practices and policies\,
  often leading to costly and time-consuming challenges\, disputes and co
 ntroversy. A number of tools are available to MNEs in order to obtain ce
 rtainty before a challenge or dispute arises\, or otherwise resolve conf
 licts in a fast and efficient manner. This panel will explore the tools 
 and processes that MNEs and tax authorities have at their disposal in or
 der to achieve a modicum of certainty in a MNE’s transfer pricing\, or o
 therwise reduce the resources required to satisfactory resolve any relat
 ed disputes. This panel will discuss some of these processes and their a
 dvantages and disadvantages\, including participation in the Internation
 al Compliance Assurance Programme (ICAP) compared against Advance Pricin
 g Arrangements (APA)\, as well as provide a practical overview of a numb
 er of the mandatory binding arbitration models available and agreed upon
  between countries for resolving disputes ranging from final offer arbit
 ration to independent option arbitration under the Mutual Agreement Proc
 edure (MAP).
LOCATION:Room 351\, Level 3
UID:17d76559-ce34-44f2-92f3-4781c5e21432
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