Transfer Pricing – Managing the ATO’s Focus on Intangible Assets

Technical and practical guidance on how to prepare yourself for an ATO enquiry following the release of practical compliance guideline PCG 2021/D4.

Please note, we also have a related session regarding Intangibles Arrangements – Income Tax Implications.

International tax reform (BEPS 2.0) is imminent, while at the same time federal governments globally are united in their ambition to unwind significant COVID deficits. Against this backdrop, multinationals are creating more value through their intangible assets, which now represent around 60%-80% of market capitalisation.

Add to this, the ATO’s streamlined compliance programs and heightened focus on cross-border, intangible assets and it means it has become a question of when, and not if, taxpayers will get the ‘tap on the shoulder’ to explain their cross-border, intangible asset arrangements.

This session will be outline how advisors and multinationals (from private start-ups to large listed companies) can better prepare themselves for an ATO enquiry, including:

• What does the intangible assets PCG 2021/D4 require of taxpayers?
• Who is in the ATO’s firing line?
• What are the technical transfer pricing considerations?
• What analysis and documentation can be prepared practically to mitigate the risk of an ATO challenge?

Webinar Learning Outcomes:

Technical and practical guidance on how to manage an ATO enquiry on cross-, border intangible arrangements, including the likely issues in contention and the evidence required to mitigate the risk of an ATO tax adjustment.

Suited to:

Tax advisors, multinational taxpayers of all sizes. Introductory to moderate, going back to basics.

You will also be provided with: 

• PowerPoint Slide Deck
• Searchable Transcript
• Any Supporting Documentation
• Webinar Recording to view multiple times for up to 6 months
• Q&A Session & follow up contact details
• CPD Quiz & Certificate