Arm's length, Blogpost, Cash Pool, Contribution by Norbert Braspenning, Geopolitics, Liquidity Management, OECD/BEPS, Regulatory, Tax, Transfer Pricing, Treasury

The impact of BEPS on Transfer Pricing and the Effective Tax Rate. Insights based on the January 2020 OECD update.

Are TP-professionals at risk to lose their job? As the evolving rules for profit allocation adapt a more rule-based principle and steer away from Transfer Pricing, it seems realistic. In this article a simplified summary of the statement released end January 2020 by the OECD, on the refinement of the approach on tax challenges arising from the digitalisation of the economy. Continue reading The impact of BEPS on Transfer Pricing and the Effective Tax Rate. Insights based on the January 2020 OECD update.

Blogpost, Cash Pool, Contribution by Norbert Braspenning, FinTech, Interest rates, Liquidity Management, Treasury

Where liquidity management is heading – or where it should head

The right buy-in from global partners as well as from global group companies, is the first thing corporates should consider when looking at managing global multi bank liquidity. In this article a quick look at how this can work from the perspective of visibility of cash, tax, interest rates and technical innovation. Continue reading Where liquidity management is heading – or where it should head

Arm's length, Blogpost, Case Study, Cash Pool, Contribution by Norbert Braspenning, Geopolitics, Liquidity Management, OECD/BEPS, Regulatory, Tax, Transfer Pricing, Treasury

BEPS 2.0 – Background for those not too familiar with the topic.

It is argued that the OECD’s BEPS 2.0 initiative has the potential to alter the global tax landscape by changing how profits are allocated between jurisdictions (aka Pillar One) and by introducing a new globally coordinated regime for minimum tax and anti-base erosion measures. In this article, a closer look at what this all means. Continue reading BEPS 2.0 – Background for those not too familiar with the topic.

Arm's length, Blogpost, Case Study, Cash Pool, Contribution by Wendy Cha, Liquidity Management, OECD/BEPS, Regulatory, Tax, Transfer Pricing, Treasury

BEPS-combat attacks “innocent” Cash Pooling.

Nowadays more and more scrutiny is asked to combat base erosion and profit shifting attempted by multinational corporates. The usual suspect in this combat is transaction conducted among group companies. More specifically, authorities look at lending and borrowing activities between group companies and seek for any possible base erosion and profit shifting. This can lead to misinterpretation and confusion. In this post a closer look. Continue reading BEPS-combat attacks “innocent” Cash Pooling.