Transfer Pricing Fundamentals

Understand the basics of the arm's length principle and international transfer pricing rules.

Created by: Borys Ulanenko
Transfer Pricing Instructor | Lecturer | Senior Manager

What Will I 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

Requirements

• Nothing specific - but a very basic understanding of finance/tax is helpful

Target audience

• 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