Transfer pricing - an introduction

Overview:

Transfer pricing is the setting of the price of goods and services sold between related parties under common control. It is one of the key areas in international tax and has been the subject of significant media, government and tax authority attention as part of the OECD 'reboot' of international tax principles – the 'Base Erosion and Profit Shifting' ('BEPS') programme. As businesses become global, and value chains more international and sophisticated, transfer pricing will be a priority item on the agenda for any international business.

Learning outcomes

On completion of this course, you will have a greater understanding of:

• the regulatory framework for transfer pricing
• the key components of the OECD approach to transfer pricing analysis
• an overview of the methods of economic analysis
• an introduction to transfer pricing documentation and Country by Country Reporting

Authored by: Paul Daly

Paul Daly is a BDO tax partner with over 17 years of experience who specialises in transfer pricing, having advised on transfer pricing and international tax both in practice and in industry with a UK listed multinational.

A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date