Topics Covered
- Introduction to operational transfer pricing
- Components of operational transfer pricing
- Supply chain, segmentation and segmentation drivers
- Tangible goods
Learning Objectives
After following the online course, a tax professional will
- Identify the main drivers behind OTP and the process components covered
- Assess the role of tax digitalization in OTP
- Define the typical technology architecture and which components are part of an OTP tool
- Indicate the importance of knowing the supply chains in order to properly segment data for OTP
- Determine the role of governance, organization, process and controls in an efficient OTP
- List the steps required for the tangible goods price setting, monitoring and adjusting processes
- List the components of the service charges and cost allocation process lifecycle and typical timeframe
Who Should Participate
The course is open for all; however, it would be highly beneficial for:
- Tax lawyers from law/and or accounting firms
- Tax/TP managers of law/accounting firms
- Tax/TP managers/directors of MNEs
- Finance manager/controllers/treasury managers of MNEs
- Tax inspectors from tax administrations
Recommended prerequisites (for guidance only) and advance preparation
Participants are expected to have an understanding of common tax, business and legal terms. Finance and accounting professionals with some tax background would generally have this knowledge.
No advance preparation is necessary. All required study material is provided within the online training.
Total Study Time and Access Period
Access to the online course is granted for a period of 2 months, from the date of ordering or the indicated start date.
Mandatory course activities: 8 hours 3 min
All mandatory course activities can be completed within the access period by dedicating approx. 1 hour of study per week. Please note that study materials included in the course or certificate programme will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this course.
Continuing Professional Education (CPE)
We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Recommended NASBA CPE credits for this course is: 8
FAQ
See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or contact us at info@ibfd.org.
Additional Information
Field of study: Taxes
Delivery format: Online - QAS Self Study
Disclaimer
Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.