It is often said that transfer pricing is not an exact science. Hence, in order to develop an understanding of transfer pricing principles and methodologies, consideration of their practical application is regarded as paramount. This three-day introductory to intermediate-level course acquaints participants with the principles and methodologies of transfer pricing and then explores the application of these principles and methodologies to specific categories of intra-group transactions. The theoretical sessions are complemented by case studies that deal with the use of the principles and methodologies in practice. The focus of this practically orientated course is on the requirements of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the issues that can arise in the application of these requirements, including the latest developments following the OECD BEPS Action Plan.

 

Who should attend
The course is suitable for finance and tax personnel of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, and government officials and tax officers.
  
Course level and prerequisites
This is an intermediate-level course containing introductory sessions. Whilst prior experience of transfer pricing is desirable, it is not a prerequisite to satisfactorily participate in this course.
  
Pre-course preparation
In order to participate, no advance preparation is necessary. However, for some courses, suggested reading materials will be made available on our documentation platform a few weeks before the start of the course.

Participants will also receive a complimentary copy of the IBFD Tax Travel Companion OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and Transfer Pricing Features of Selected Countries