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20 April 2020

Thursday, 30 April 2020 | BorderCrossings . . .With EY transfer pricing and tax professionals: BEPS 2.0 in the context of COVID-19 (1 pm ET)

Amid the disruption brought by the COVID-19 pandemic, companies continue to assess the implications of the Organisation for Economic Co-operation and Development’s (OECD) ongoing project “Addressing the Tax Challenges of the Digitalisation of the Economy” (BEPS 2.0). A key area of focus in this assessment is the OECD Secretariat’s proposal for a unified approach under Pillar One of BEPS 2.0. The proposal set forth suggestions for a new nexus concept and new and revised profit allocation rules that have significant implications for the international tax framework.

On this webcast, we will review the Secretariat proposal for Pillar One and the 31 January 2020 Statement released by the OECD. We will also consider the broader potential impact of COVID-19 on BEPS 2.0 and discuss the following:

  • The definitions of the new nexus, the scope of the companies likely to be subject to Pillar One and the computational elements referred to in the Statement as Amounts A, B and C
  • The potential impact of COVID-19 on the BEPS 2.0 proposals, particularly as unilateral actions over digital services taxes continue

Date: Thursday, 30 April 2020

Time: 1:00–2:15 p.m. EDT New York/Toronto; 10:00–11:15 a.m. PDT Los Angeles/Vancouver

Registration: Register for this event.

Panelists

Anne Welsh, Transfer Pricing, Ernst & Young LLP

  • Sirsha Chatterjee, Transfer Pricing, Ernst & Young LLP

    Moderator

    Mike McDonald, Transfer Pricing, Ernst & Young LLP

    CPE credit offered: 1.5. Recommended field of study: Taxes. Learning objective: Understand the implications of BEPS 2.0 Pillar One proposals on impacted companies and sectors. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

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    Document ID: 2020-5615

     
     

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