Thursday, 6 July 2017, 3.00 – 3.45 pm CET
On 22 June 2017 the OECD issued a new discussion draft on the attribution of profits to PE, replacing the previous version issued in July 2016.
Responding to the more than 400 pages of commentary received and an apparent disagreement between the OECD members on the contents of the previous discussion draft (and the application of the Authorised OECD Approach) this new document takes a different approach to the previous draft guidance released.
The second episode of our EMEA PE webcast series will provide an overview of this new draft guidance and will walk through the examples provided in the revised discussion draft highlighting the change in approach adopted by the OECD in this document.
PwC specialists from our international tax practice and our transfer pricing practice will provide their reaction to the new discussion draft and will consider how it may be applied in practice, considering the impact of BEPS on the interaction between Article 7 (Business Profits) and Article 9 (Associated Enterprises) of the OECD Model Tax Convention and identifying local country differences in application.
As with all episodes of this webcast series you will have the chance to raise questions directly to our PE specialists.
Speakers for episode two will include:
- Monica Cohen-Dumani – Partner, International Tax Services, EMEA ITS Central Cluster Leader
- Stefaan De Baets – Senior Counsel, Transfer Pricing, PwC Belgium
- Xavier Sotillos Jaime – Partner, Transfer Pricing & Value Chain Transformation, PwC France
- Ludger Wellens – Partner, Transfer Pricing, PwC Germany
To register for the WebEx:
Please, click on the below link to register for the WebEx session: