The LCN Legal Podcast – Détails, épisodes et analyse

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The LCN Legal Podcast

LCN Legal

Business & Entrepreneuriat

Fréquence : 1 épisode/32j. Total Éps: 19

The LCN Legal Podcast brings you expert views and analysis of the legal aspects of transfer pricing compliance. Our focus is always on real-world, practical insights that you can apply in your everyday work. We often feature interviews with experts within and around the international transfer pricing community.

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Episode 19: Practical challenges when implementing Amount B, with Robin Hart

jeudi 29 août 2024 • Durée 33:02

Paul Sutton talks to Robin Hart – a Principal in Charles River Associates’ Transfer Pricing Practice, based in the San Francisco Bay Area – about the current status of Amount B. With an expected start date of 1 January 2025, and many important factors still unclear, it is a very significant challenge for many multinationals.

Paul and Robin’s discussion covers:

A recap of what Amount B is intended to achieve, and progress so far
A summary of the current situation
What we know at this time, and some very significant questions that are still unanswered
The incentives for some countries not to adopt Amount B, and some of the practical consequences that might result
How multinationals should already be preparing
Some of the challenges for multinationals in implementing Amount B
Possible longer-term developments, including the Amount B approach being extended to other transaction types
Key takeaways for MNEs who are affected by these issues.

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Episode 18: Effective project management, with Mick Edmondson

vendredi 2 août 2024 • Durée 39:49

Paul Sutton talks to Mick Edmondson, who specialises in the project management of complex cross-border restructurings, including legal entity reduction / corporate rationalisation and digital transformation programs. They look at how to manage large-scale projects so that they deliver the intended results, the different methodologies that are appropriate in different situations, and some of the technology and tools that are available.

Paul and Mick’s discussion covers:

The definition of a project, and what distinguishes this from ‘business as usual’
The cost / benefit analysis of devoting time and resource to project management, as opposed to ‘just getting on with it’
The crucial importance of bringing together all the key stakeholders at the start, and getting top-level buy-in
A basic framework process that helps to avoid common pitfalls
Some potential consequences of not completing each stage before moving on to the next
The main project management methodologies, and when each is appropriate
The key questions that a Head of Tax should address when considering starting a significant project
Some of the technology tools that are available, and how to use them most effectively
Key takeaways for people who are contemplating a large or complex project.

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Episode 17: Operating model effectiveness, with Sam Barrett, Ernst & Young LLP

jeudi 30 mai 2024 • Durée 27:25

Paul Sutton talks to Sam Barrett – Managing Director, Americas Operating Model Effectiveness, which is part of the International Tax practice at Ernst & Young LLP – about operating model effectiveness and global value chain projects. What are they, what do they try to achieve, and how can they be implemented successfully?

Paul and Sam’s discussion covers:

· What operating model effectiveness aims to achieve, and how

· The typical drivers behind operating model effectiveness and global value chain projects

· How the tax and transfer pricing teams should be involved

· The role of non-tax functions such as IT, HR and Legal

· General principles and methodologies that can be applied

· How to make sure that, after implementation, projects have actually achieved the intended results

· The main challenges for multinational groups’ tax functions over the next year

· Key takeaways for heads of tax and their advisers.

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Episode 16: Pareto optimality and its practical application in transfer pricing, with Philippe Penelle

jeudi 2 mai 2024 • Durée 56:22

Paul Sutton discusses the concept of Pareto optimality and its practical application in transfer pricing with Philippe Penelle, a Ph.D. economist with 25 years of TP experience.

Philippe specialises in the valuation of intellectual property and the pricing of contractual contingent and derivative provisions. He is a former leader of the Washington National Tax Transfer Pricing Office of a Big Four Accounting Firm, and a member of the board of the National Association for Business Economics Transfer Pricing Symposium held annually in Washington, DC.

Paul and Philippe discuss:

What ‘Pareto optimal’ means in the context of controlled transactions
The related concept of ‘moral hazard’, and how it featured in early OECD discussions regarding the BEPS project
The implications for the four steps required when applying the arm’s length principle, including the role of agreements in substantiating Pareto optimality
Examples of transaction types for which the concept of Pareto optimality can create great clarity
Examples of how Philippe has used this concept to achieve better outcomes for his clients in transfer pricing challenges
Key takeaways for heads of tax and transfer pricing practitioners when designing transfer pricing policies.

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Episode 15: The role of AI in transfer pricing and benchmarking, with Borys Ulanenko

jeudi 28 mars 2024 • Durée 40:36

Paul Sutton and Borys Ulanenko discuss the role of AI in benchmarking for transfer pricing, including the practical problems that AI can address, how AI can help TP professionals to demonstrate that their benchmark analyses are robust, and some common misconceptions around the use of AI.

Borys is the founder of ArmsLength.AI. This platform introduces AI solutions to complex tax challenges, streamlining data analysis and enhancing decision-making accuracy. Before ArmsLength.AI, he worked at Aibidia, focusing on digital solutions in the same field.

Paul and Borys discuss:

The problems inherent in the benchmarking process

The challenges that TP professionals face when creating benchmarking analyses

The role of AI in addressing these issues

Real-world examples of how AI can make benchmarking analyses that are more robust, and demonstrably so

Examples of what ArmsLength.AI does for its clients, and its pricing models

Common misconceptions around the use of AI, and what people should consider when assessing any AI tool on the market.

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Episode 14: ESG and how it relates to tax, with Sue Bonney

mercredi 28 février 2024 • Durée 29:13

Paul Sutton talks to Sue Bonney, an independent ESG adviser who works with senior people in some of the UK’s largest and most important organisations. In that role she helps business leaders to shape strategic responses to the responsible business agenda and ESG.

Paul and Sue discuss:

Four ‘lenses’ through which to view ESG issues
The right way to approach ESG in order to see tangible and useful results
Her view on ESG scores, and in what respects they can be meaningful
The relationship between ESG and the standards of tax governance which tax administrations such as the ATO require from corporates
A specific example of a tax strategy statement published by a large corporate which Sue regards as well thought-out
Key areas for action that Heads of Tax should consider
What a ‘targeted intervention’ to help large corporates with their ESG might look like.

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The new version of LCN’s book on intercompany agreements for transfer pricing compliance

vendredi 2 février 2024 • Durée 14:56

The book, ‘Intercompany agreements for transfer pricing compliance: a practical guide’ was first published in March 2019. A revised edition will be published in September this year. Paul Sutton talks about the reasons for writing the original version, the cases and developments since then which have prompted the update, and how the new version will be different.

Paul explains:

Who the book is for
What it is trying to achieve
How the transfer pricing world (and the role of intercompany agreements) has changed since 2019
The cases and other developments which the new version will cover
Other differences between the updated and original versions of the book.

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Transfer pricing aspects of intangibles, with Filippo Miotto

mercredi 6 décembre 2023 • Durée 33:08

Paul Sutton talks to Filippo Miotto, Transfer Pricing Director at BDO Australia, about the transfer pricing aspects of intangibles, particularly in the light of the ATO’s recently updated draft Practical Compliance Guidelines.

Paul and Filippo discuss a range of issues around the draft Practical Compliance Guidelines (PCG) issued by the Australian Taxation Office, including:

Why intangibles tend to attract attention from tax authorities
The context for the new PCG, and the ATO’s approach
The structure, content and aims of the PCG
The self-assessment reporting process, and the situations in which this is mandatory
Examples of the types of arrangements that are likely to attract more scrutiny
What sorts of evidence taxpayers may need in order to support their TP arrangements
How other tax authorities’ requirements may develop in the near future
Australia’s new Multinational Tax Integrity regime
Key takeaways for groups and their advisers.

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Intra-group franchising arrangements, with Spencer Ho

mercredi 1 novembre 2023 • Durée 29:50

Paul Sutton talks to Spencer Ho from RoyaltyStat, which recently became part of Exactera. RoyaltyStat is an industry-leading online database of royalty rates extracted from license agreements and interactive transfer pricing analytics.

Paul and Spencer discuss a range of issues around intra-group franchising arrangements, including:

· a high-level perspective on how franchises work as between unconnected third parties

· the key documents involved

· the key elements of the financial arrangements

· what information is available for the benchmarking of intra-group franchise arrangements

· what factors transfer pricing practitioners should consider, in addition to the headline royalty rates.

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Contractual allocation of risk in transfer pricing

mercredi 27 septembre 2023 • Durée 24:19

Paul Sutton and Paul O’Regan discuss the contractual allocation of risk in transfer pricing. The discussion includes an explanation of why functional analysis alone is not sufficient to delineate transactions for transfer pricing purposes; examples of specific contractual clauses that can deal with risk, and how these relate to each other; and three other key factors which must be taken into account.

Paul Sutton gives a detailed overview of contractual allocation of risk in transfer pricing. The discussion looks at:

· The definition of risk, for transfer pricing purposes

· What the legal documentation is trying to achieve

· The role of contracts in allocating risk

· Examples of contractual clauses that deal with risk

· The other factors that must be considered

· The potentially serious consequences of getting it wrong

· Common mismatches between TP documentation and agreements

· Key takeaways for transfer pricing professionals.

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The LCN Legal Podcast – Détails, épisodes et analyse

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