As of January 1, 2016 a new Chapter has been added to the Corporate Income Tax Act 1969 (CITA). The new chapter covers Country-by-Country Reporting and additional Transfer Pricing documentation requirements. MNEs with a consolidated group turnover of at least EUR 50 million will have to amend their transfer pricing documentation in order to comply with the new Dutch and international requirements. For many, this will be a significant and fundamental change from their historic transfer pricing practices.
Large MNEs with a consolidated turnover of at least EUR 750 million will also have to file a Country-by-Country Report. Country-by-Country Reporting enables tax authorities to obtain the information necessary for a global risk assessment, so that they can decide whether to perform an audit.
These new compliance requirements therefore significantly increase transparency. What does this mean for your organization? How should your business deal with this new environment in a responsible and practical manner? Is this documentation readily available at your company? These are just some of the questions that will be discussed during this training session, which will also deal with the additional Transfer Pricing documentation requirements. The training session is limited to 15 participants.
Topics to be discussed include:
• Who will be affected by this new legislation (explanation scope and definitions)?
• Reporting requirements, including differences between old and new TP documentation;
• Country differences, including deadlines and filing requirements;
• Penalties and non-compliance;
• Issues and practical guidance.
12:30 p.m. Welcome and lunch
1:00 p.m. Course commences
3:00 p.m. Tea/coffee break
3:15 p.m. Course resumes
5:15 p.m. Drinks
6:00 p.m. End
Jaap Reyneveld and Rob Langeveldt.
NOB PE points/hours
We believe that this training course complies with the course requirements stipulated in the PE Regulations of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs; NOB). You can earn 4 PE hours by attending the course. Participants will receive a certificate of attendance.
For registration information please contact Chantal Helmstrijd at T +31 (0)88 909 1075 or by E-mail.
€ 375,- exclusive of VAT (per participant).
Datum: 12 February 2018
Time: 12:30 t/m 18:00