2025 Agenda - Main Summit Day 2

The use of the Comparable Profits Method / Transactional Profit Split Method has become more prevalent in recent years – not just as a ‘last resort’ for the testing of outcomes, but as a set of transactions designed and implemented on a forward-looking basis. In order for such structures to be robust, legal form and economic substance need to be aligned in a way which meets the needs of wider, non-TP stakeholders. This panel will discuss practical consideration for designing, maintaining and defending profits splits, based on the panellists’ practical experience.

Most OECD member country double tax treaties include the legal basis for bilateral or multilateral Advance Pricing Agreements. Experience shows that recourse to these institutes has become more and more frequent and among the options selected by multinational enterprises to manage and address ex ante transfer pricing issues. The effectiveness of these procedures requires close cooperation between the competent authorities involved. This panel session will focus on the cooperation in this field which characterizes the relationship between the US and Italian tax administrations and that has resulted in a significant number of APAs involving the two jurisdictions.

In this brief showcase, Pim Stohr and Inigo Arechabaleta will show how Zanders’ Transfer Pricing Solution simplifies loan pricing analysis and ensures compliance with Chapter X of the OECD TP Guidelines. In addition, Lisa Gee, Transfer Pricing Director at Tapestry, will explain how her team successfully automated their loan pricing process using Zanders’ technology.

Although a transfer pricing case is fact specific, there is always something to be learned. In this international field, landmark Court precedents have strong practical value going far beyond the borders of the Court’s jurisdiction. In this session, Loyens & Loeff’s transfer pricing expert, Jan-Willem Kunen, will guide you through the lessons learned from the latest leading Case Law within Europe, including global TP trends, focus areas for the tax authorities, take-aways on dispute prevention and management, as well as burden of proof principles.

As the current economic environment and continued reform of the international tax system continue to result in increased complexity, this panel will explore the landscape of transfer pricing controversy, including key highlights from recent U.S. and Canada Tax Court decisions, current developments, and trends in transfer pricing enforcement. Panellists will specifically look at how current and recent cases are impacting transfer pricing policies on the ground and what are the practical steps heads of transfer pricing have been taking as a result of these latest challenges to TP arrangements and Court decisions.

This panel discussion will cover the regulatory, technical economic, and practical aspects of IP valuation and related transactions in a cross-border context, including:

• Differences in global rules and approaches for IP valuation across jurisdictions;
• Key considerations when choosing a method and data set;
• Best practices in managing uncertainly and preparing for controversy;
• Tales from the front lines:
  • What are some practical approaches to balancing the interests and requirements of the buyer and seller jurisdictions?
  • What valuation parameters are most often controversial?
  • How have you successfully resolved disputes?
  • Which lessons can be learned from recent court decisions?