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January 18, 2024
2024-0226

Tuesday, February 13 | International tax talk quarterly series with the EY Global Tax Desk Network (1 pm ET)

A series addressing pertinent global tax topics and recent developments

Developments affecting cross-border intercompany cash repatriation and financing

Recent global developments around interest deductibility and withholding taxes, including administrative guidance released in December 2023 by the Organisation for Economic Co-operation and Development (OECD), may create new complexities for companies engaging in cross-border intercompany cash repatriation and financing. Join our Global Tax Desk professionals to learn how the following releases and announcements in Asia Pacific, Latin America and Europe could necessitate action:

  • December 2023 OECD Pillar Two administrative guidance impacting the transitional country-by-country reporting safe harbor when entering certain "hybrid arbitrage arrangements"
  • A forthcoming report by the Australian Senate Economics Legislation Committee on proposed reforms to Australia's interest limitation rules
  • German proposals around interest deduction limitations, such as tightening of the general 30% EBITDA rule and separate rules for cross-border intercompany financing
  • EU developments related to beneficial ownership and substance

Date: Tuesday, 13 February 2024

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Registration: View archive here.

Panelists

Naomi Ross, Australia Desk Leader, International Tax and Transaction Services, Ernst & Young LLP

Dhara Sampat, Asia Pacific Business Group, International Tax and Transaction Services, Ernst & Young LLP

Tobias Appl, Germany Desk Leader, International Tax and Transaction Services, Ernst & Young LLP

Ricardo Vargas, Mexico Desk, International Tax and Transaction Services, Ernst & Young LLP

James Sauer, Partner, International Tax and Transaction Services, Ernst & Young LLP

Moderator

Serge Huysmans, Principal and EMEIA Desk Leader, International Tax and Transaction Services, Ernst & Young LLP

CPE credit offered: up to 1.2 depending on duration. Recommended field of study: Taxes. Learning objective: Assess recent updates to interest limitation and cash repatriation rules and their probable impact. This intermediate-level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | Barbara.Kirchheimer@ey.com

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