Transfer Pricing and Intra-Group Services

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The Transfer Pricing and Intragroup Services course provides a deep dive into the topic of transfer pricing for service transactions from both a taxpayer as well as tax authority perspective. The intermediate-level course provides proactive ways to manage challenges arising from intragroup service charges through interactive case studies and exercises.

Topics Covered

  • Introduction to Transfer Pricing and Intra-Group Services
  • What is a chargeable service?
  • Determining arm’s length remuneration
  • Cost sharing arrangement and cost contribution arrangement
  • Dealing with Intra-Group Services within a Multinational Enterprise (All except tax inspectors from tax administration)

Learning Objectives

Skills practiced and developed during the course include:

  • Identifying the traditional versus the modern operating models for services transactions
  • Defining the policy framework and the importance of robust pricing of intragroup service transactions for MNEs and tax authorities
  • Defining the business perspective to build a business case for stakeholder buy-in
  • Defining the concept of chargeable and non-chargeable services
  • Applying the general principles applied in determining an arm’s length remuneration for intragroup services
  • Defining transfer pricing considerations and the framework for analyzing cost sharing and cost contribution arrangements
  • Assessing how a multinational business model can impact the strategy for structuring intragroup management services

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

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: 7 hours 26 min

All mandatory course activities can be completed within the access period by dedicating minimum 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: 7

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

Course Review : This course was last reviewed in January 2023

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.