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2021 WU Global Transfer Pricing Conference: Transfer Pricing Developments around the World

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The year 2020 witnessed considerable challenges in transfer pricing topics around the world.

The severe Covid-19 pandemic had a strong impact on transfer pricing issues for both multinationals and tax administrations. Moreover, significant work on the tax challenges of the digitalization of the economy was developed by international organisations. In this respect, both the OECD and the UN provided possible approaches to appropriately deal with these topics. However, while the OECD continued the intense work on its proposal on Pillar One and Pillar Two, the UN suggested amending the UN Model for Double Tax Treaties.

Additionally, the UN Committee of Experts adopted new and revised chapters of the UN Transfer Pricing Manual for developing countries to further improve its usability and practical relevance. Meanwhile, the EU Commission planned to establish an expert group on transfer pricing and, at the same time, dealt with landmark cases on transfer pricing and state aid, expecting further work in this area

With about 40 worldwide leading transfer pricing experts from academia, international organisations, the business community, government and advisory firms, the 2021 WU Global Transfer Pricing Conference will discuss these developments, as well as many others.

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