Biel/Bienne, in Switzerland, was the location of a Case Study Workshop on Transfer Pricing Issues held on 10-12 September 2014. The popular event gathered 49 delegates from 29 IOTA member countries.
The IOTA case study workshop was designed to address the challenges that tax administrations face today with manipulation of the prices by multinational enterprises to avoid the correct payment of duty and revenues, in particular relating to business restructurings, valuation of intangibles and application of profit split methods.
Delegates discussed seven case studies addressing the following issues: distributors´ marketing costs and marketing intangible, determining income-dependent license fee, distribution of finished products and economic ownership of intellectual property, valuation of intangibles, application of profit split method and business restructuring.
The workshop was successful in meeting the expected outcomes of exchanging knowledge and sharing experiences on how to deal with the complex restructurings and valuation techniques of intangibles. An advanced follow-up event will be organised in 2015.
Delegates were hosted by a truly dedicated team of the Swiss Federal Tax Administration that ensured the success of the event.
Full details of the cases discussed and the comments from the group sessions are be available on our website for registered users.