ADIT: Transfer Pricing Option (Module 3.03)
ADIT - Advanced Diploma in International Taxation

ADIT: Transfer Pricing Option (Module 3.03)

ADIT: Transfer Pricing Option (Module 3.03)

0 Students Enrolled
Expert
English
This Course Includes:
  • 10m
  • 10 Lectures
  • 10 Downloadable Assets
  • Full Lifetime Access
  • Access On Mobile And Tv

Overview

What will students learn in your course?
  • Understand the fundamentals of transfer pricing
  • Explain the concept of transfer pricing and its importance in the context of multinational enterprises (MNEs)
  • Recognize the main objectives of transfer pricing regulations and guidelines
  • Identify the key international transfer pricing principles, such as the arm's length principle
  • Demonstrate knowledge of the OECD Transfer Pricing Guidelines
  • Explain the contents and structure of the OECD Transfer Pricing Guidelines
  • Discuss the OECD's recommended transfer pricing methods (e.g., comparable uncontrolled price, resale price, cost plus, transactional net margin, etc
  • Understand the OECD's guidance on comparability analysis and selection of the most appropriate transfer pricing method
  • Apply transfer pricing rules and analysis to different types of transactions
  • Determine the appropriate transfer pricing method for the sale of tangible goods, provision of services, and transfers of intangible property
  • Evaluate the transfer pricing implications of business restructurings, cost contribution arrangements, and other complex transactions
  • Manage transfer pricing documentation and compliance requirements
  • Recognize the importance of contemporaneous transfer pricing documentation
  • Discuss the key elements of a transfer pricing
  • Understand the transfer pricing reporting obligations for multinational enterprises, such as country-by-country reporting and master file
  • Identify and address transfer pricing disputes and controversies
  • Recognize the potential for transfer pricing adjustments by tax authorities and the resulting implications
  • Discuss the available dispute resolution mechanisms, such as mutual agreement procedures and advance pricing agreements
  • Analyze strategies for defending a company's transfer pricing position in the event of a tax audit or dispute
  • Understand the OECD's Base Erosion and Profit Shifting (BEPS) initiative and its impact on transfer pricing
  • Discuss the implications of the digital economy and evolving business models on transfer pricing
  • Evaluate the role of transfer pricing in the context of global tax transparency and information exchange
What are the requirements or prerequisites for taking your course?
  • Registration with ADIT as a student
Who is the course for?
  • ADIT registered students
Description

Course Content

  • 1 Sections
  • 10 Lectures
  • 10m Total Length
Section 1
Fundamental sources

Fundamental sources

Time 10m
Lectures 10
Fundamental sources
0:01:00
The Arm’s Length Principle (ALP)
0:01:00
Functional Analysis
0:01:00
Transfer Pricing Methods
0:01:00
Comparability
0:01:00
Transfer Pricing Specific Transactions
0:01:00
Permanent Establishments (PEs)
0:01:00
Transfer Pricing Compliance
0:01:00
Avoiding Double Taxation and dispute resolution
0:01:00
Transfer Pricing Summary
0:01:00

About Tutor

Tamuka Maziriri
0.00 (0 Reviews)
Courses 13
Biography

My name is Dr Tamuka Maziriri, and I am a passionate and dedicated tutor. With 25 years of experience in the field of education, I have had the privilege of helping students unlock their true potential and achieve academic success. Allow me to share my journey, experiences, and teaching philosophy that have shaped me into the tutor I am today.

From a young age, I had a thirst for knowledge and a natural inclination to help others. As a student, I excelled academically and quickly realized that my true calling was in the field of education. This realization sparked my desire to become a tutor and make a positive impact on the lives of students.

My teaching philosophy revolves around the belief that every student has the potential to succeed. I strive to create a nurturing and inclusive learning environment that fosters growth, encourages curiosity, and promotes critical thinking. I tailor my teaching methods to suit each student's learning style, ensuring that they grasp concepts effectively and develop a love for learning.

Throughout my career, I have witnessed the transformative power of education. Seeing my students overcome challenges, gain confidence, and achieve their academic goals fills me with immense joy and fulfillment.

Being a tutor is not just a profession for me; it is a passion that drives me every day. I am grateful for the opportunity to make a positive impact on the lives of students, helping them navigate the educational landscape with confidence and excellence. If you choose me as your tutor, I will be dedicated to your success and committed to providing a personalized learning experience tailored to your needs. Together, we will embark on a journey of knowledge and unlock your full potential.

Thank you for taking the time to read my autobiography. I am excited about the chance to collaborate with you and support you on your academic path.

Ratings & Reviews

0.00
0 Reviews
5
4
3
2
1

More Courses From Tamuka

Certificate Of Completion