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

Delivery Method and Core Study Time

Online (QAS self-study)

Transfer Pricing and Intra Group Services consists of 5 modules with video lessons of approximately 1 hour each, recommended reading materials and assignments to help apply knowledge in practice.  There will be assessments to test your overall understanding.

Field of Study

Taxes

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

Prerequisites

No advance preparation is necessary. All required study material is provided within the online training.

Components of Training and Study time

The course is divided into 5 modules, that further consist of several submodules. Each module has following components:

  • Videos: 3-5 videos per module
  • Case-studies: 1-2 per module
  • Assignments and Assessments:  2 assessments for each specialised field
  • Reading material: for each module

The course must be completed within 2 months and can be followed and completed by dedicating a minimum of 5 hours of study per week. Study materials included in the course will be accessible for 2 months.

Continuing Professional Education (CPE)

International Online Tax Courses in many cases qualify for CPE credits pursuant to the rules of a number of professional associations other than those listed above. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues 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

Please consult the FAQ for more information. Regarding administrative policies such as complaint, cancellation and refund, please refer to our Terms and Conditions or contact info@ibfd.org.