Fundamentals of Transfer Pricing Strategies

Taxation based on transfer pricing is becoming a major worry for many organizations, whether they are based in the United States or abroad. The regulations have made an effort to impose extensive basic norms and standards that apply when the taxpayer chooses the transfer pricing technique. The wrong choice of a transfer pricing mechanism carries penalties under these procedures.

 

The goal of the Fundamentals of Transfer Pricing Strategies training course is to improve the fundamental knowledge of transfer pricing's core ideas and principles among tax, accounting, and finance professionals. It also aims to introduce the connection between transfer pricing and more generally technical tax, financial, and accounting sectors.

 

  • Learn the fundamentals of transfer pricing technology.
  • Recognize the significance of the arm's length principle
  • The various phases of a typical transfer price study should be noted.
  • gaining a thorough understanding of transfer pricing, including tax implications and opportunities for multinationals
  • Review the present transfer pricing legal system.
  • Keep up with latest changes in transfer pricing

 

  • Members of the financial accounting team
  • Finance managers and employees in cost and management accounting
  • budget supervisors
  • commercial supervisors
  • financial commitment and participants in the project
  • Members of the acquisition team and investment analysts
  • risk managers

 

  • Transfer pricing's significance to states
  • Transfer Pricing's Importance for MNE Groups and the Separate-Entity Approach
  • Transfer pricing: What is it?
  • The importance of relationships within groups

 

  • Recognizing the global tax environment
  • The arm's length principle is what.
  • The overall formulary allocation
  • domestic frameworks for transfer pricing
  • Agreements on taxes: OECD and UN Models
  • OECD Transfer Pricing Guidelines' significance

 

  • CUP, or comparable uncontrolled price
  • The Sale Price Approach (RPM)
  • Cost-plus methodology
  • The method of transactional net margin (TNMM)
  • The profit-sharing strategy (PSM)
  • Commodity Rule

 

  • compensating changes
  • primary modifications
  • corresponding modifications
  • Secondary modifications
  • Repatriation

  • Documentation related to transfer pricing: use and intent
  • Domestic transfer price documentation regulations
  • OECD Advice
  • United Nations Directives

 

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