M26091 – Intra-Group Services in Practice: Principles, Pitfalls and Landmark Cases (Online)

Registration Time: 13:15
Session Time: 13:30 – 16:45 including a 15-minute break
Speaker: Ms 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 3-hour session introduces participants to the transfer pricing treatment of intra-group services with a focus on the OECD benefit test. It explains how to distinguish genuine services from shareholder activities, duplicative services and incidental group synergies, and touches on low-value-adding intra-group services and simplified approaches. Recent controversy trends and selected court decisions illustrate how tax authorities challenge management and head-office fees.

Topics Covered

– Overview of intra-group services for TP purposes
– The OECD benefit test: what it is and how to apply it
– Distinguishing genuine services from shareholder activities, duplication and synergies
– Low value adding intra group services (LVAS) and simplified approaches
– Typical intra-group service models (cost plus, fixed fee, pass through) and pricing
– TP risks, practical issues and documentation
– Recent international cases and examples

Target Audience: Tax professionals, transfer pricing practitioners, and finance/legal personnel new to OECD TP principles (especially Chapter VII).

Speaker: Trudy Muscat, senior manager within Deloitte’s international tax team.

CPE Competencies: 3 Core

Register: https://members.miamalta.org/event-6719969/Registration
Event page: https://members.miamalta.org/event-6719969