TPED invited to speak at IBFD 6th African Tax Symposium
June 2021
TPED invited to speak at IBFD 6th African Tax Symposium – Trends in International Taxation: An African Perspective, held on-line.
Conferences
TPED invited to speak by the South-African Institute of Taxation
November 2020
Three members of TPED, Sébastien Gonnet, Romero Tavares, Michael Hewson were invited to speak at the 2020 Transfer Pricing Conference of SAIT (South-African Institute of Taxation).
TPED invited to deliver a masterclass
on Transfer Pricing in Dakar, Senegal
February 2020
The masterclass has been delivered in the context of the 6th Fiscal Conference of the Union des Ordres Fiscaux de l’Afrique de l’OUEST (UDOFOA/WAUTI).
TPED invited to speak at the 1st Pan-African
Transfer Pricing and BEPS Conference
November 2019
TPED President Sébastien Gonnet presented on the subject of the lack of comparables in Africa. He presented a proposed process for selecting foreign comparables in the absence of domestic comparables. Within this process, the country risk is a key comparability factor and the proposition involves selecting comparables from countries with similar risk profiles (and cost of doing business), proxied by the country rating. The conference was also the occasion to announce the publication in December 2019 of a Paper on the subject. The Paper is a response to the call for Research on comparables by the Platform of Cooperation on Tax (IMF, OECD, UN, WBG).
TPED invited to speak
at IBFD 5th African Tax Symposium
TPED invited to speak at IBFD 5th African Tax Symposium – Trends in International Taxation: An African Perspective, in Cape Town, South- Africa.
TPED President Sébastien Gonnet presented on The Elusive Search for Comparables in Africa – a proposed process. Mr Gonnet’s presentation took place in the context of a panel covering Transfer Pricing led by Emily Muyaa.
Comparability Adjustments:
theory and practice
a focus on emerging and developing countries
TPED was invited to speak at WU Transfer Pricing Center at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
The Elusive Search for Comparables in Africa
TPED invited to speak at IBFD 4th African Tax Symposium – Trends in International Taxation: An African Perspective, in Mombasa, Kenya. TPED President Sébastien Gonnet presented on The Elusive Search for Comparables in Africa in a panel session covering Transfer Pricing in Africa, chaired by Emily Muyaa. The presentation aimed at evaluating the various options available to tax authorities and tax payers to cope with the lack of comparables in Africa. Aligned with the work done by the Platform of Cooperation on Tax (IMF, OECD, UN, WBG), Mr Gonnet discussed two options to establish local arm’s length ranges / safe harbors:
- Option #1 : Leverage from local domestic available financial information;
- Option #2 : Define economically-sound adjustments to non-local comparables.