Global Transfer Pricing Conference 2019 Transfer Pricing Developments Around The World

This article highlights key points discussed during the fourth Global Transfer Pricing Conference, "Transfer Pricing Developments around the World 2019", organized by the Transfer Pricing Center at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law, and summarizes the topics analysed during the eight sessions of the event. The conference commenced with an introductory session on global transfer pricing developments, which included the overall theme of simplification measures in transfer pricing (section 2.). The subsequent part of the conference dealt with regional developments in the European Union (section 3.1.), the United States (see section 3.2.) and emerging economies (section 3.3.). The second day of the conference focussed on topical issues, such as intra-group services (section 4.1.), intra-group financing (section 4.2.), nexus of digital permanent establishments (PEs) (section 4.3.) and the attribution of profits to digital PEs (section 4.4.).