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M25115 - Business Restructurings (Online)

  • 13 Nov 2025
  • 13:30 - 16:45
  • Online Webinar

Registration

Register
Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speakers: Trudy Muscat
Venue:   Online Webinar
Participation Fees 
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This three-hour seminar introduces the core principles of OECD Transfer Pricing Guidelines Chapter IX (2022): Business Restructurings. Participants will learn how to identify and analyse different types of business restructurings, evaluate changes in functions, assets, and risks, assess the allocation of risk between related parties, understand the transfer and valuation of intangibles, and identify the circumstances under which compensation for the restructuring may be appropriate.
The session combines clear explanations with practical application, enabling attendees to apply concepts in a real-world context. By the end, participants will have a strong foundation in navigating Chapter IX and be better equipped to recognize key transfer pricing issues in restructuring scenarios.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Understand the definition, scope, and types of business restructurings in terms of Chapter IX of the 2022 OECD TPG
  • Grasp the importance of accurate delineation and functional analysis
  • Apply the arm’s length principle to business restructurings.
  • Analyse the potential need for compensation and understand risk reallocation.
  • Appreciate the documentation requirements and practicalities
  • Apply concepts through practical examples

Why is the session of relevance to our members?

This session offers a unique opportunity to quickly grasp the essentials of OECD Chapter IX on business restructurings, one of the most practical and fast-evolving areas in transfer pricing. Attendees will benefit from strengthening their technical foundation and gaining valuable insights on the intricacies of applying the arm’s length principle to business restructurings.

    Target Audience

    • Tax professionals, transfer pricing practitioners, and finance/legal staff new to OECD TP principles, especially Chapter IX.

    Speakers' Profiles


    Trudy Muscat is a warranted international tax lawyer with a demonstrated history of efficiently leading a team advising MNEs on complex tax matters and re-organisations to ensure optimal tax strategy. I have fifteen years of experience specialising in the cross-border impact of international and EU tax developments and policy, and more recently transfer pricing. I am a lecturer and examiner of international tax at the University of Malta and several educational institutes. I chair the Transfer Pricing S/Committee of the Malta Institute of Taxation and am an active member of the Tax & EU Committee of the Malta Institute of Financial Services Practitioners, co-chairing the Transfer Pricing working group. I am proud to be the Malta representative of the Women of International Fiscal Association network, a member of the Malta Chamber of Advocates and registered with CFE Tax Advisers Europe.

    EVeNT CPE COMPETENCies


    3 TBA


    WEBINARS TERMS AND CONDITIONS

    Terms and conditions  apply


    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                   

    Contact Us

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    Tel. +356 2258 1900

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