27 - 29 Jun 2018Principles of Transfer Pricing
- Principles of Transfer Pricing
Overview and learning objectives
It is often said that transfer pricing is not an exact science. Hence, in order to develop an understanding of transfer pricing principles and methodologies, consideration of their practical application is regarded as paramount. This three-day introductory to intermediate-level course acquaints participants with the principles and methodologies of transfer pricing and then explores the application of these principles and methodologies to specific categories of intra-group dealings. The theoretical sessions are complemented by case studies that deal with the use of the principles and methodologies in practice. The focus of this practically orientated course is on the requirements of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the issues that can arise in the application of these requirements, including the latest developments following the OECD BEPS Action Plan.
This course serves as good preparation for the CIOT’s ADIT Paper III – Option F. For more information about the Advanced Diploma in International Taxation, you can visit the CIOT’s website.
This is an interactive course with a maximum of 40 participants. Participants will receive access to online supplementary materials.
Field of study
Who should attend?
The course is suitable for finance and tax personnel of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, and government officials and tax officers.
Course level and prerequisites
This is an introductory-level course. Whilst prior experience of transfer pricing is desirable, it is not a prerequisite to satisfactorily participate in this course.Should you have a question, please send it to firstname.lastname@example.org.Disclaimer: The information provided during the course has been prepared solely for the instruction of course participants. This information is not intended to constitute advice on any particular matterContinuing Professional EducationRecommended NASBA CPE points for this course: 20.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for IBFD International Tax Courses.Course fee and registration detailsThe course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Introduction to transfer pricing
- Comparability analysis
- Transfer pricing methods
- Transfer pricing and intangibles
- Global supply chain considerations and business restructuring
- Intra-group services
- Intra-group finance transactions
- Transfer pricing risk management
- Administrative approaches to avoiding and resolving transfer pricing disputes
- Case studies