Dr. Svitlana Buriak and Rezan Ökten will open the webinar with a short presentation of a new Amsterdam Center for Transfer Pricing and Income Allocation (ATPC) of University of Amsterdam.
Manuel de los Santos will discuss the current and future transfer pricing developments at the OECD, including the developments in relation to the risk allocation framework.
Isabel Verlinden will share most interesting and pressing aspects of her experience with the allocation of risks in transfer pricing in practice.
Prof. Richard Collier will discuss why the current (after-BEPS) OECD Transfer Pricing guidance on allocation of risks contradicts the arm’s length principle, namely that the risk allocation rules do not result in an outcome that independent parties would agree upon.