CPAR Taxes  |  Format: Flash

Global Tax Planning: What You Need to Know about OECD BEPS

Course Overview
It is essential for businesses to make certain that the story they tell to the capital markets (the public "face" of their enterprise) aligns with the information filed on their tax returns (the private "face" of their entity). Attorney Imke Gerdes, a partner in the firm of Baker & McKenzie, reminds us that, as a result of the OECD's Base Erosion Profit Shifting (BEPS) action plan, you can no longer assume that the information on your tax returns is private and confidential and will not be compared to other publicly available financial data.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Explain why businesses must be concerned about the tax implications of what the enterprise (and its workers) post online;
  • Identify the different authorities that permit different jurisdictions to exchange tax information;
  • Identify the four minimum standards of the BEPS inclusive framework; and
  • Identify the ways in which inter-company transactions for transfer pricing are now reported.

    Catalog Number: CPAR1354-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: CPA Report
    Advanced Preparation:
    Work experience in tax planning or tax compliance, or an introductory course in taxation
    Course Level: Update
    Field of Study: Taxes
    Content Partner: CPA Reports Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Sep 27, 2018 / Nov 09, 2019