Publications | Book
The Fundamentals of U.S. Transfer Pricing, Second Edition
Part 5 of the webinar series "The Realignment of Taxing Rights in the Global Economy: Impacts & Challenges"
1.00 total credit hours including
General
Status:
Approved
1.00 credit hours
Available until:
10/17/2025
1.00 total credit hours including
General
Status:
Approved
1.00 credit hours
Available until:
10/18/2026
1.00 total credit hours including
Law & Legal Procedure
Status:
Approved
1.00 credit hours
Available until:
10/18/2026
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Featured Guest: Lorraine Eden, Professor Emerita of Management, Research Professor of Law at Texas A&M University.
The new taxing right of Pillar one permits tax authorities to tax revenue where the ultimate customer resides as opposed to either residence or source. Governments have reduced tax rates in countries in which businesses undertake their functions and activities but are seeking to increase their revenue in countries where businesses' customers and users of digital services are found. How much additional tax is at stake given the new taxing right? Who are the winners and losers under the new taxing right? Professor Eden will discuss her latest research on these pressing matters which will bring into clear focus the magnitude of corporate income at stake for "market facing" jurisdictions.
CLE Information
The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit in 50-minute states in states accrediting ABA live webinars and teleconferences. *Credit hours granted are subject to each state's approval and credit rounding rules.
*Florida Bar regulators have stated that attorneys will not receive Florida credit for any ABA program, even if they self-apply.
More information on the Florida Supreme Court order and its impact on ABA programs can be found here:
https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/
https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/florida-rule-change/
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10/19/2021 12:00:00 AM
Publications | Book
The Fundamentals of U.S. Transfer Pricing, Second Edition
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The 25th Annual U.S. and Europe Tax Practice Trends Conference will focus on practical tax practice trends for multinational corporations and their international advisors, as well as provide insight…
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