Study GuideITA Online Transfer Pricing Study Guide

The ITA Online Transfer Pricing Study Guide is an online study resource that covers key transfer pricing concepts and issues including transfer pricing methods, the arm’s length principle, comparability, compliance issues, avoiding double taxation and dispute resolution.

 

It provides a consolidated set of resources and study material from a wide range of international sources, and includes resources published by IBFD as well as a host of public and private bodies such as the OECD, United Nations, European Commission, ICC and WCO.

 

The contents and structure of the Study Guide are based on the syllabus of the CIOT (Chartered Institute of Taxation) Transfer Pricing examination. This examination offered in 200 locations in 90 countries around the world, allows international tax professionals to obtain an internationally recognized Certificate in Transfer Pricing. It can also form part of the CIOT’s Advanced Diploma in International Taxation (ADIT), a specialist advanced qualification in international and cross-border taxation.

 

Subscribers should be tax professionals with a basic understanding of double tax treaties and international tax law.

Reading material: Each person can determine how intensively she or he will have to study the resources, based on individual needs and level of experience. The CIOT estimates that about 140 hours of study are necessary to prepare for the Certificate in Transfer Pricing. This Study Guide covers all the material required by the syllabus of the exam.  Upon payment, access to the Study Guide is granted for a period of six months.

Not applicable.