InstructorTerri Hays
TypeOnline Course
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Tuition Options


PracticeEdge Elite™

Standard Tuition $400 US

Senior Fellow Rudy Escalante, Chief Executive Officer, ICSA Software North America


Base Erosion and Profit Shifting (BEPS) is designed to give countries the tools they need to ensure that profits are taxed where the economic activities generating the profits are performed.

Starting in the fiscal year 2016, multinationals will face a significant increase in their transfer pricing compliance burden, as well as a new global visibility into their overall transfer pricing structures. MNEs will be required to provide a three levels of reporting:

• a master file of information about the company’s global operations and entities
• a country-by-country report of the company’s operations, with financial statistics by tax jurisdiction and legal entity and
• local files, each composed of the material transactions and transfer pricing analysis for each entity in the company’s global organization.

BEPS creates a common reporting standard where jurisdictions will automatically exchange information. This sharing of information will force multinationals to provide consistent information globally. BEPS will encourage multinationals to centralize entity related information, processes and workflows to assure accurate and timely reporting to the jurisdictions in which they operate.

BEPS will force companies to provide an unprecedented level of tax transparency. Many companies do not have the people or processes in place to efficiently gather and document all the required data. This session will discuss the objectives of BEPS, the reporting requirements and what companies need to do to prepare for BEPS.

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Students shall learn the following within this Course:

  • BEPS Overview
  • Calendar for enforcement
  • Reporting Requirements
    • Country by Country Report
    • Master File
    • Local File
  • What do you need to do to prepare for BEPS?

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Senior Fellow from Practice:
Rudy Escalante, Chief Executive Officer, ICSA Software North America

Guest Lecturers:
Burcin Nee, Principal, Economic & Valuation Services, KPMG
Michael Plowgian, JD, Principal, Washington National Tax – International Tax , KPMG
Steven Rees Davies, Partner, Appleby Global

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Accreditation Information

CLE Information

Credit Hours:2
Subject Area: Professional Practice
States: Contact Curriculum Advisor For More Information

CPE Information

Credit Hours: 3
Subject Area: Accounting
States: Contact Curriculum Advisor For More Information


Course ID Number:  8392


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Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.

Arizona: Does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. RCA programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

Iowa: The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.

Missouri: On-demand web programs are restricted to six hours of self-study credit per year. Self-study may not be used to satisfy the ethics requirements. Self-study can not be used for carryover credit.

New Hamphsire: The approval is for three years from recorded date.

New Mexico: On-Demand web programs are restricted to 4.0 self-study credits per year.

New York: Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats.

North Carolina: A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs.

Ohio: To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at Online programs are considered self-study. Ohio attorneys have a 6 credit self-study limit per compliance period. The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.

Oklahoma: Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.

Pennsylvania: PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.

Rhode Island: Audio Only On-Demand Web Programs are not approved for credit. On-Demand Web Programs must have an audio and video component.

Tennessee: The approval is for the calendar year in which the live program was presented.

Virginia: All distance learning courses are to be done in an educational setting, free from distractions.

Wisconsin: Ethics credit is not allowed. The ethics portion of the program will be approved for general credit. There is a 10 credit limit for on-demand web programs during every 2-year reporting period. Does not approve of Audio-only On-Demand Webcasts.

Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

If applicable, the RCA will apply for credit in your state upon request.