Essentials of Transfer Pricing

Essentials of Transfer Pricing provides a comprehensive overview of transfer pricing, explaining its role in international taxation and the regulatory frameworks that govern it. It covers the arm’s length principle, key pricing methods, documentation standards, and risk management practices, with attention to industry-specific challenges and global developments. The course also covers common errors, dispute resolution strategies, and ethical considerations, preparing you to navigate complex cross-border transactions while complying with tax authority expectations.
Format

PDF Course

Level

Overview

Duration

4 Hours

Related Courses
Cost Accounting

Course Information

Author: Steven Bragg
Course Number: AC1180

Learning Objectives
  • Recognize the historical basis of transfer pricing rules in the United States.
  • Recall the nature of the international transfer pricing projects undertaken in recent years.
  • Recognize the actions contained within the Base Erosion and Profit Sharing Project.
  • Identify the initiatives targeting the allocation of taxing rights on residual profits.
  • Recall the central aim of transfer pricing regulation.
  • Recognize the key factors being emphasized in aligning profits with taxes.
  • Recall the mechanism used to help minimize transfer pricing disputes.
  • Recognize common misconceptions about transfer pricing.
  • Identify the challenges associated with the application of transfer pricing rules.
  • Recall the key features of the landmark transfer pricing cases discussed in the course.
  • Recall the focus of the UN Practical Manual on Transfer Pricing.
  • Recognize the nature of the best method rule.
  • Specify the features of the transfer pricing frameworks used outside the EU and US.
  • Recall the strengths and weaknesses of the various transfer pricing methods, and the circumstances under which each one should be used.
  • Identify the steps used to select the most appropriate transfer pricing method.

Level: Intermediate
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: September 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
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