|
|
Transfer Pricing (TP)
Transfer Pricing – lesprogramma
De Transfer Pricing opleiding bestaat uit 11 praktijkgerichte, diepgaande en actuele lessen. Alle lessen zijn voorzien van toetsvragen (en antwoorden), praktijkvoorbeelden en literatuurverwijzingen. Voor de bestudering van één lesdeel moet u rekenen op een studieduur van ongeveer 4 uur.
LES I
Transfer Pricing – introduction
Context of the Transfer Pricing process
Basic principles and terminology, methodologies
LES II
Documentation requirements in the regulatory context of Transfer Pricing
OECD Transfer Pricing Guidelines
Factors determining comparability
Introduction to and application of Transfer Pricing methods: Comparable Uncontrolled Price (CUP) method, Resale Price Method (RPM), Cost Plus Method (CPM), Transactional Profit Split Method (TPSM), Transactional Net Margin Method (TNMM)
LES III
Transfer Pricing legislation and guidelines
Advance Pricing Agreements (APA)
US: the country of origin
OECD: setting a global standard
Europe
Australia
Asia
Latin America
Trends in national, regional and global documentation standards
LES IV
Transfer Pricing policy – design and implementation
Transfer Pricing process
Designing examples for goods, services and intangibles
Manual: how to design your Transfer Pricing system
Checklist for taxpayers
LES V
Transfer Pricing documentation – practical aspects
Transfer Pricing documentation: 3 concepts
Centralized documentation, local documentation, hybrid approach, documentation issues
G20/OECD BEPS Action 13
Master file (tier 1), local file (tier 2), Country-by-Country (CbC) reporting (tier 3), TP form (tier 4)
Use of the master file in practice
Use of country-specific files in practice (autonomous and complementary approach)
Best practices of Transfer Pricing documentation
LES VI
Transfer Pricing (pre)controversy management
Connectivity between 4 boxes
Audit procedures
Advance Pricing Agreements (APA)
Mutual Agreement Procedure (MAP)
EU Arbitration Convention
Penalties and interest
Pre-controversy management tools
Case examples
LES VII
Transfer Pricing project and risk management
Transfer Pricing project management
Transfer Pricing documentation and risk assessment
LES VIII
Types of inter-company transactions
List and examples of the most common inter-company transactions
List and examples of more complex inter-company transactions
Toolbox for analysis
LES IX
Transfer Pricing of intangibles
The context of Transfer Pricing of intangibles
Labelling of intangibles
Identification of intangibles
Ownership of intangibles (legal and economic)
Valuation of intangibles
Examples: valuation of customer list and valuation of customer-related intangibles
LES X
Business restructuring & valuation
Definition of business restructuring
Country-specific considerations
Analysis of the situation before versus after business restructuring
Valuation aspects of a business restructuring
OECD Guidelines Chapter IX
TR 2011/1
Case Study
LES XI
Transfer Pricing and customs
Differences and similarities between the 2 sets of rules
International debate on the harmonization of Transfer Pricing and customs valuation
Price and profit adjustments: alignment procedures in the US and the EU
Cases
|
Meer resultaten:
Gevonden in andere categorieën:
|
|
|
Terug
Beroepen