Transfer Pricing: The Arm’s Length Standard after the TCJA
The arm’s length standard has long been a bedrock principle of the tax law. The TCJA introduced a number of changes that could have a significant impact on the arm’s length standard’s place in the world of international tax. This discussion will focus on the background of these changes and the role of the arm’s length standard going forward.
Learning Objectives
- Understand the history and theoretical basis of the arm’s length standard.
- Describe the TCJA’s key provisions that impact the arm’s length standard.
- Evaluate how the TCJA and global trends are likely to affect the arm’s length standard in the future.
Speakers
- Anthony O'Donnell, EMD Serono
- Thomas L. Kittle-Kamp, Mayer Brown
- Scott M. Stewart, Mayer Brown
Time
United States
2:15 p.m. – 3:15 p.m. EDT
1:15 p.m. – 2:15 p.m. CDT
12:15 p.m. – 1:15 p.m. MDT
11:15 a.m. – 12:15 p.m. PDT
Europe
7:15 p.m. – 8:15 p.m. BST
8:15 p.m. – 9:15 p.m. CEST
For additional information on the webinar, please contact Shilpa Patel at spatel@mayerbrown.com or +1 312 701 8487.
CPE Information
Delivery Method: Group Internet Based
Program Level: Overview
Prerequisites: None
Field of Study: Taxes
CPE Credits Available: 1 CPE credit based on a 50-minute hour.
Fees: There is no fee for this webinar. To be awarded CPE credit for this session, you must respond to three out of four polling questions asked during the program.
Cancellation – To cancel your registration, please email Shilpa Patel, spatel@mayerbrown.com.
Tax Executives Institute, Inc. TEI Education Fund is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
For questions on CPE certificates, please email meetings@tei.org. Please allow two weeks from the completion of the webinar for certificate delivery before contacting us.
