EY Global Webcast
BEPS is broader than tax: changes affecting the human capital function
'BEPS is broader than tax' webcast series, session 6 of 7
The final reports on the Base Erosion and Profit Shifting (BEPS) Action Plan have been released by the Organization for Economic Co-operation and Development (OECD) and endorsed by the G20.
These reports on the 15 BEPS focus areas reflect recommendations for significant changes in international tax laws and treaties. Attention has now turned to the actions that are taken by countries in response to these recommendations.
The impact of these changes will be felt well beyond the tax department. EY will examine the impact of BEPS on key business functions in a program of seven Thought Center Webcasts.
The sixth webcast in the series will focus on the impact of several BEPS Actions on the Human Resources and Global Mobility functions. These Actions need to be addressed in order to support companies in managing their workforce in a global environment. During the webcast, senior EY professionals will explore the implications and challenges that BEPS will have will on people functions, including:
- Country by country (CbC) reporting requirements
- Lower permanent establishment thresholds
- Allocation of workforce and substance considerations
In addition, see the links below to view the prior "BEPS is broader than tax” webcasts, or register for the remaining webcast in the series, which are detailed below:
- BEPS is broader than tax: Mergers and acquisitions
- BEPS is broader than tax: Impact on the operating model and the deployment of intangible property
- BEPS is broader than tax: Considerations for the treasury team
- BEPS is broader than tax: Implications for financial accounting and tax compliance
- BEPS is broader than tax: Key issues for the General Counsel's office
- BEPS is broader than tax: Overall review of key focus areas and country developments
Ernst & Young GmbH
Michael is partner in International Tax – Transfer Pricing in the Tax practice of Ernst & Young GmbH. In this role, Michael advises clients on international tax policy and international tax planning. He has 17 years of experience in transfer pricing and business transformations.
He operates at the interface between transfer pricing and PAS.
Michael has a degree in business economics, and is a certified German tax advisor.
Ernst & Young LLP (UK)
Ian Hopkinson is the leader of the Employment Tax Services Practice of Ernst & Young LLP, based in London. Ian specializes in assisting multinational employers build global governance of employment taxes. This is in the context of corporate structure, workforce planning (models of engagement etc.) and the underlying systems process and reporting. In recent years he has had a particular focus on helping such organizations manage the increasing challenge posed by their short term business traveler population.
Ian has specialized in UK and international planning and compliance around employment taxes for over 25 years. He was previously a Senior Inspector of Taxes with the UK tax regulator (HMRC) holding a senior leadership role in respect of employment and related taxes.
Ian holds a BA (Hons) degree in geography from the University of Liverpool, and qualified as an FT Inspector of Taxes.
Ernst & Young GmbH
Anna Roth is a Senior Manager in the People Advisory Services of Ernst & Young GmbH based in Frankfurt, Germany. She joined the German firm in 2012, after gaining 9 years of HR consulting experience in Poland and the UK.
She specializes in broadly defined Talent Management and works with global organizations. She advises them in business growth by addressing issues of attraction, engagement, and the retention of people. She has experience with employee performance management, increasing engagement, addressing attrition risks, succession planning, leadership capabilities, employee value proposition, HR aspects of transactions and cultural change.
Anna graduated from Warsaw School of Economics.
Ernst & Young LLP (US)
Rachel D’Argenio is the leader of corporate tax matters affecting mobility in the PAS practice of Ernst & Young LLP based in Philadelphia. She advises companies on the implementation of positions, processes, and governance to manage global tax risk. She has 23 years of experience in international tax, including time as a part of the corporate tax and mobility tax practices of Ernst & Young LLP.
Rachel guides program administrators regarding optimal mobility function design, efficient mobility process implementation, as well as changes to international assignment policies to align to talent and business objectives, worldwide payroll compliance and structures, and worldwide tax management with respect to the global workforce.
Rachel received a BA from the University of Pennsylvania and an MBA from the NYU Stern School of Business. She is a frequent presenter at conferences and has written several articles regarding mobility program optimization. She is a certified public accountant of the US.
Ernst & Young AG
Kevin Cornelius is the EMEIA Mobility leader in People Advisory Services team of Ernst & Young AG. Kevin has extensive PAS experience, including global mobility advisory, international tax, and social security.
He specializes in the creation of international human resources strategies and processes for expatriate management programs. These include: design relocation packages, assignment compensation plans and policies, international stock option plans, tax and social security costs, and risk control management programs. His clients include: Nestlé, Novartis, Merck-Serono, Novo Nordisk, Caterpillar, Bacardi, Abbot Laboratories, Pfizer, Accenture and etc.
Kevin obtained his Bachelor in Economics with honors from the University of Wales College of Cardiff. He is member of the UK Association of Tax Technicians, and member of the Swiss American Chamber Chapter Board for Doing Business in Switzerland.