Webcast Replay � Transfer Pricing and the Final BEAT Regulations

Final regulations and additional proposed regulations on the Section 59A base erosion and anti-abuse tax (BEAT) were released by the U.S. Treasury Department and IRS on December 2, 2019. In this timely and informative webcast, Duff & Phelps’ Michelle Johnson, Patrick McColgan and Justin Radziewicz discuss the impacts that the final BEAT regulations have on transfer pricing policy considerations. 

This webcast explores need-to-know highlights of the final BEAT regulations, fact patterns causing companies to think about change and specific planning considerations for intercompany services, intangibles and related party financing and debt.

Duration: 1 hour

Download webcast slides.

Discussion Topics Include

• Changes in the Final BEAT regulations that matter most for transfer pricing considerations
• Netting and BEAT
• The “Middleman” concept
• Re-examining policies for outbound royalties
• Opportunities to change intercompany debt and financing transactions
• Qualifying for the services cost method (SCM) exception
• SCM documentation requirements and support

Presenters

• Michelle Johnson, Managing Director, Transfer Pricing Services, Duff & Phelps
• Patrick McColgan, Managing Director, Transfer Pricing Services, Duff & Phelps
• Justin Radziewicz, Director, Transfer Pricing Services, Duff & Phelps