Transfer Pricing workshops

Financial Transactions : A deep dive into the OECD Transfer Pricing principles

This session will discuss the OECD Transfer Pricing principles and guidance pinpointed towards financial transactions holistically covering transactions/functions related to Treasury, Intra-Group Loans, Financial Guarantees and Insurance (including trading, captive and reinsurance).

Who Should Attend?

Tax and Finance professionals across all levels and anyone in general who is keen to get an understanding of the subject given its global and local relevance. This would be especially relevant for those directly or indirectly connected with the financial services space.

Session Outline

By the end of this session, attendees will familiarise themselves with the following:

• A quick recap of the previous session on Introduction to Transfer Pricing – A Focus on the OECD Perspective.
• The arm’s length principle in Maltese tax law and the Double Tax Treaties prior to the introduction of the Transfer Pricing Rules in Malta. 
• Following Transfer Pricing considerations (see below) for Treasury, Intra-Group Loans, Financial Guarantees and Insurance (including trading, captive and reinsurance) arrangements/functions:
  • Relevance of accurate delineation of the transaction/arrangement.
  • Identifying the commercial rationale.
  • Assessing the economic relevant functions performed by the parties involved in the said transaction/arrangement including the relevance of a comprehensive value chain analysis.
  • Evaluating the correlation between functions and risks and other economically relevant circumstances.
  • Benchmarking strategies.

Registration fee

Click on Register to confirm your place. 

• Price for one workshop: Eur 35
• Price for two workshops: Eur50 (Please click here to view first workshop details)

Speakers

Mit Gaglani | Senior Manager | International Tax and Transaction Services | EY Malta

Mit Gaglani is a Chartered Accountant from India and Australia and specializes in Tax and Transfer Pricing with an experience of around a decade. Mit’s technical expertise is a sound combination of Transfer Pricing advisory, compliance and litigation engagements both locally and abroad involving businesses spanning across technology, logistics, high-end luxury, technology, pharmaceuticals, metal and steel amongst others. Mit has also had the opportunity to jointly argue and represent a Transfer Pricing and International Tax case at the Income Tax Appellate Tribunal, Mumbai. (ITAT being the final fact-finding authority in India)

Keith Caruana | Manager | International Tax and Transaction Services | EY Malta

Keith Caruana is a Chartered Accountant from Malta and specializes in Tax with an experience of around a decade. Keith’s technical expertise is a sound combination of advisory and tax compliance and was awarded ADIT from the UK’s Chartered Institute of Taxation in 2017, having sat for Transfer Pricing option for Paper 3. Apart from his experience with professional services firm, Keith also worked within the internal tax team of a NASDAQ-listed MNE, which included dealing with Transfer Pricing matters.