Transfer Pricing Fundamentals

Transfer Pricing Fundamentals, available at $74.99, has an average rating of 4.53, with 27 lectures, 5 quizzes, based on 1011 reviews, and has 2906 subscribers.

You will learn about Transfer Pricing Fundamental sources What is "multinational enterprise" What are "intragroup transactions" What is the "arm's length principle" What companies are "associated enterprises" Which transactions are controlled Comparability and five OECD comparability factors Why we need functional analysis What is entity characterization Risk analysis framework Transfer pricing methods Transfer pricing documentation This course is ideal for individuals who are Finance and business professionals interested in transfer pricing and international tax or Someone who has to deal with transfer pricing and needs a basic understanding of key transfer pricing concepts or Finance and accounting folks dealing with intragroup transactions or International tax specialists considering move to transfer pricing field It is particularly useful for Finance and business professionals interested in transfer pricing and international tax or Someone who has to deal with transfer pricing and needs a basic understanding of key transfer pricing concepts or Finance and accounting folks dealing with intragroup transactions or International tax specialists considering move to transfer pricing field.

Enroll now: Transfer Pricing Fundamentals

Summary

Title: Transfer Pricing Fundamentals

Price: $74.99

Average Rating: 4.53

Number of Lectures: 27

Number of Quizzes: 5

Number of Published Lectures: 27

Number of Published Quizzes: 5

Number of Curriculum Items: 32

Number of Published Curriculum Objects: 32

Original Price: $99.99

Quality Status: approved

Status: Live

What You Will Learn

Transfer Pricing
Fundamental sources
What is "multinational enterprise"
What are "intragroup transactions"
What is the "arm's length principle"
What companies are "associated enterprises"
Which transactions are controlled
Comparability and five OECD comparability factors
Why we need functional analysis
What is entity characterization
Risk analysis framework
Transfer pricing methods
Transfer pricing documentation

Who Should Attend

Finance and business professionals interested in transfer pricing and international tax
Someone who has to deal with transfer pricing and needs a basic understanding of key transfer pricing concepts
Finance and accounting folks dealing with intragroup transactions
International tax specialists considering move to transfer pricing field

Target Audiences

Finance and business professionals interested in transfer pricing and international tax
Someone who has to deal with transfer pricing and needs a basic understanding of key transfer pricing concepts
Finance and accounting folks dealing with intragroup transactions
International tax specialists considering move to transfer pricing field

You probably heard about multinationals’ tax avoidance, tax heavens and cross-border profit-shifting. In the last decade, many multinationals were accused of tax dodging – often, using something called “transfer pricing”. But is transfer pricing bad? What is it, actually?

The course gives an overview of international transfer pricing rules and principles and covers the following topics:

1) What is transfer pricing, associated enterprises and controlled transactions?

2) Why is it relevant from a tax perspective?

3) How multinationals can use transfer pricing for tax avoidance?

4) What are transfer pricing rules?

5) What is the arm’s length principle and where it comes from?

6) What is comparability?

7) What is a functional analysis and why is it needed?

8) What are five OECD transfer pricing methods and when are they used?

9) What is transfer pricing documentation?

The course will be useful for every finance, accounting and tax professional who wants to understand what transfer pricing is about and where modern transfer pricing rules come from. If you need to deal with transfer pricing or intragroup transactions, review the transfer pricing documentation or policies, cooperate with consultants – this course is for you!

The course will be especially useful for someone preparing for a career in transfer pricing or international tax.

The course is not country-specific, as the principles explained in the course are universal around the world.

Course Curriculum

Lecture 1: Introduction to the course

Chapter 1: Module 1: Introduction to Transfer Pricing

Lecture 1: Introduction and the Context

Lecture 2: Multinational Enterprises (MNEs)

Lecture 3: Intragroup Transactions

Lecture 4: What is Transfer Pricing?

Lecture 5: The Arm's Length Principle

Lecture 6: Fundamental Sources of Transfer Pricing Rules

Chapter 2: Module 2: Mechanics of the Arm's Length Principle

Lecture 1: Associated Enterprises

Lecture 2: Controlled Transactions

Lecture 3: Comparability

Chapter 3: Module 3: Functional Analysis

Lecture 1: Introduction to Functional Analysis

Lecture 2: Why Functions, Assets and Risks (FARs) are Important?

Lecture 3: Functional Analysis Example – Simplified

Lecture 4: OECD Risk Analysis

Lecture 5: Entity Characterization

Lecture 6: Functional Analysis and Transfer Pricing Methods

Chapter 4: Module 4: Transfer Pricing Methods

Lecture 1: Transfer Pricing Methods Overview

Lecture 2: Comparable Uncontrolled Price Method (CUP)

Lecture 3: Resale Price Method (RPM)

Lecture 4: Cost Plus Method (CPM)

Lecture 5: Transactional Net Margin Method (TNMM)

Lecture 6: Transactional Profit Split Method (PSM)

Lecture 7: Comparability Analysis in General

Chapter 5: Module 5: Transfer Pricing Compliance

Lecture 1: Transfer Pricing Compliance in General

Lecture 2: Transfer Pricing Documentation: Local File, Master File, CbCR

Lecture 3: Transfer Pricing Audits

Lecture 4: What's next?

Instructors

Borys Ulanenko
Transfer Pricing Instructor | Lecturer | Senior Manager

Rating Distribution

1 stars: 6 votes
2 stars: 8 votes
3 stars: 95 votes
4 stars: 401 votes
5 stars: 503 votes

Frequently Asked Questions

How long do I have access to the course materials?

You can view and review the lecture materials indefinitely, like an on-demand channel.

Can I take my courses with me wherever I go?

Definitely! If you have an internet connection, courses on Udemy are available on any device at any time. If you don’t have an internet connection, some instructors also let their students download course lectures. That’s up to the instructor though, so make sure you get on their good side!

Menu