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Transfer pricing assessment, APA and Intra-group services
Tax Academy
Tax Academy
This is the third course in Tax Academy's Transfer Pricing Certification. This certification will provide you with the relevant skills to apply transfer pricing knowledge in less than two months.
Read more
This is the third course in Tax Academy's Transfer Pricing Certification. This certification will provide you with the relevant skills to apply transfer pricing knowledge in less than two months.
Read more
This is the third course in Tax Academy's Transfer Pricing Certification. This certification will provide you with the relevant skills to apply transfer pricing knowledge in less than two months.
In this course, you will learn about some of the most important concepts of transfer pricing or TP, such as the assessment procedure, the Advance Pricing Agreement or APA scheme and issues related to the intra-group services. You will build knowledge about the academic and practical aspects of the transfer pricing litigation, appeal and assessment proceedings in India. You will also understand the importance and the procedural mechanism of an APA. You will further understand the concept of intra-group services or IGS and why the same is one of the most litigative issues in the Indian transfer pricing framework, along with learning how to prepare a robust documentation in support of the arm’s length nature of the intra-group services.
Learners who complete this certification can gain the skills required to apply to introductory job positions in the industry or consultancies.
Register for this course and see more details by visiting:
OpenCourser.com/course/k0d3zb/transfer
What's inside
Syllabus
TP assessments, time limits and penalties
In this module, we shall outlay the concept and laws in relation to the transfer pricing assessments and appeals along with the time limits and penalty provisions as prescribed in the Indian Transfer Pricing laws. The module will help you understand the legal provisions relating to the assessments procedure, the role and powers of the Assessing Officer and Transfer Pricing Officer and the prescribed time limits for furnishing the requisite information and completion of the procedure. You will also gain an understanding of the applicable penalties in case of non-compliance.
Read more
Syllabus
TP assessments, time limits and penalties
In this module, we shall outlay the concept and laws in relation to the transfer pricing assessments and appeals along with the time limits and penalty provisions as prescribed in the Indian Transfer Pricing laws. The module will help you understand the legal provisions relating to the assessments procedure, the role and powers of the Assessing Officer and Transfer Pricing Officer and the prescribed time limits for furnishing the requisite information and completion of the procedure. You will also gain an understanding of the applicable penalties in case of non-compliance.
Read more
Overview of APA
APA is an advance pricing agreement between the Indian taxpayers and the tax authorities for determination of the arm’s length price or manner of computation of ALP for a continuing or future international transaction. In this module, we shall explain the concept of APA, commonly known as APA, and the key considerations and the benefits of entering into an APA. We shall also discuss the various types of APA, the administrative compliances and the procedural aspects.
Intra Group Services
In this module, we shall explain the concept of intra-group services. Intra-group services are one of the most litigative issues in the Indian as well as global litigation landscape. Therefore, it will be interesting to discuss various nuances involved in the evaluation of the arm’s length price for intra-group services. In this module, we shall cover the perspective of taxpayers and tax authorities for intra-group services. We shall also discuss the various categories of intra-group services and the guidance prescribed in the Organisation for Economic Co-operation and Development TP Guidelines and United Nations TP Manual. The module will also provide an overview of certain landmark judgements as reading materials, which will help you gain a deeper understanding of the approach by the appellate authorities.
Good to know
Good to know
Know what's good ,
what to watch for , and
possible dealbreakers
Develops knowledge about the academic and practical aspects of the transfer pricing litigation, appeal and assessment proceedings in India
Taught by Tax Academy, who are recognized for their work in tax
Builds a strong foundation for beginners in transfer pricing
May require learners to come in with some background knowledge in transfer pricing
Save this course
Save Transfer pricing assessment, APA and Intra-group services to your list so you can find it easily later:
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Activities
Be better prepared
before
your course. Deepen your understanding
during
and
after
it. Supplement your coursework and achieve mastery of the topics covered
in Transfer pricing assessment, APA and Intra-group services with these
activities:
Refresh your knowledge of financial accounting
Show steps
Review key financial accounting concepts to strengthen your understanding of the financial aspects of transfer pricing.
Browse courses on
Financial Accounting
Show steps
-
Review your notes or textbooks on financial accounting.
-
Take practice quizzes or solve problems to test your understanding.
Review the concept of arm's length principle
Show steps
Refresh your understanding of the arm's length principle, which is the foundation of transfer pricing.
Show steps
-
Review your notes or textbooks on the arm's length principle.
-
Read articles or case studies to reinforce your understanding.
Review TP Basics
Show steps
Refresh your knowledge of the fundamentals of transfer pricing to strengthen your understanding of the upcoming course content.
Browse courses on
Transfer Pricing
Show steps
-
Revisit the definition and objectives of transfer pricing.
-
Review the different methods used to determine arm's length prices.
-
Recall the factors that can affect transfer pricing, such as industry, geography, and company size.
12 other activities
Expand to see all activities and additional details
Show all 15 activities
Consult the Transfer Pricing Compendiums for Reference
Show steps
Familiarize yourself with the rules, regulations, and guidelines as articulated by the authorities.
Browse courses on
Transfer Pricing
Show steps
-
Visit the official websites of tax authorities.
-
Search for and download relevant Transfer Pricing Compendiums or Circulars.
-
Review the documents for guidance on transfer pricing matters.
Join a study group to discuss transfer pricing issues
Show steps
Engage with peers to discuss complex transfer pricing issues and share different perspectives.
Browse courses on
Transfer Pricing
Show steps
-
Find a study group or create one with classmates.
-
Choose a topic to discuss and prepare in advance.
-
Participate actively in the discussion and share your insights.
Explore TP Case Studies
Show steps
Delve into real-world transfer pricing case studies to gain practical insights and learn from the experiences of others.
Browse courses on
Case Study Analysis
Show steps
-
Identify key issues and challenges in the case studies.
-
Analyze the approaches taken by companies and tax authorities.
-
Evaluate the outcomes and implications of the case studies.
Assess Taxpayers' Transfer Pricing Methods
Show steps
Hone your skills in evaluating and selecting appropriate transfer pricing methods to ensure compliance and optimize tax outcomes.
Show steps
-
Gather financial data and information on comparable transactions.
-
Analyze the data using different transfer pricing methods.
-
Evaluate the results and select the most appropriate method.
-
Document the rationale and support for the chosen method.
Prepare a Discussion Note on Advance Pricing Agreements
Show steps
Develop a deeper understanding of Advance Pricing Agreements (APAs) and their role in transfer pricing.
Show steps
-
Research the concept of APAs and their benefits.
-
Summarize the key elements and provisions of an APA.
-
Discuss the process of obtaining an APA.
-
Present your findings in a well-organized and informative discussion note.
Follow tutorials on Advance Pricing Agreement (APA)
Show steps
Explore the concept and benefits of APA to gain a deeper understanding of its role in transfer pricing.
Show steps
-
Find online tutorials or webinars on APA.
-
Follow the tutorials and take notes on the key points.
-
Identify the different types of APAs and the process for obtaining one.
Join a TP Discussion Group
Show steps
Engage with peers and experts in transfer pricing by joining a discussion group to exchange ideas, ask questions, and deepen your understanding.
Show steps
-
Find and join a relevant discussion group or forum.
-
Participate in discussions, share insights, and ask questions.
-
Collaborate with others to solve problems and expand your knowledge.
Develop a Transfer Pricing Policy Framework
Show steps
Gain hands-on experience in designing and implementing a comprehensive transfer pricing policy to ensure compliance and optimize tax outcomes.
Browse courses on
Taxation
Show steps
-
Conduct a thorough assessment of the organization's business model and transactions.
-
Research and analyze relevant tax laws, regulations, and guidelines.
-
Develop a set of transfer pricing policies and procedures.
-
Document the policies and procedures in a comprehensive policy framework.
Solve practice problems on intra-group services
Show steps
Practice evaluating the arm's length price for intra-group services to enhance your understanding of this complex issue.
Show steps
-
Find practice problems or case studies on intra-group services.
-
Analyze the facts of the problem and identify the relevant issues.
-
Apply the appropriate transfer pricing methods to determine the arm's length price.
Develop a TP Policy Framework
Show steps
Create a comprehensive transfer pricing policy framework to enhance your practical skills and demonstrate your understanding of TP practices.
Browse courses on
Policy Development
Show steps
-
Establish the objectives and principles of your TP policy.
-
Identify key issues and risks associated with TP.
-
Develop specific policies and procedures for each issue and risk.
-
Document and communicate your TP policy.
Write a summary of the landmark judgments on intra-group services
Show steps
Summarize important court cases to gain a deeper understanding of the judicial approach to intra-group services in transfer pricing.
Show steps
-
Identify the landmark judgments on intra-group services.
-
Read the judgments and take notes on the key points.
-
Summarize the judgments, highlighting the legal principles and their implications for transfer pricing.
Contribute to TP Open Source Projects
Show steps
Contribute to open source projects related to transfer pricing to gain hands-on experience and connect with the broader TP community.
Browse courses on
Community Involvement
Show steps
-
Identify open source projects related to TP.
-
Review the project documentation and identify areas where you can contribute.
-
Make code contributions, write documentation, or report bugs.
Refresh your knowledge of financial accounting
Show steps
Review key financial accounting concepts to strengthen your understanding of the financial aspects of transfer pricing.
Browse courses on
Financial Accounting
Show steps
Show steps
Show steps
- Review your notes or textbooks on financial accounting.
- Take practice quizzes or solve problems to test your understanding.
Review the concept of arm's length principle
Show steps
Refresh your understanding of the arm's length principle, which is the foundation of transfer pricing.
Show steps
Show steps
Show steps
- Review your notes or textbooks on the arm's length principle.
- Read articles or case studies to reinforce your understanding.
Review TP Basics
Show steps
Refresh your knowledge of the fundamentals of transfer pricing to strengthen your understanding of the upcoming course content.
Browse courses on
Transfer Pricing
Show steps
Show steps
Show steps
- Revisit the definition and objectives of transfer pricing.
- Review the different methods used to determine arm's length prices.
- Recall the factors that can affect transfer pricing, such as industry, geography, and company size.
12 other activities
Expand to see all activities and additional details
Show all 15 activities
Consult the Transfer Pricing Compendiums for Reference
Show steps
Familiarize yourself with the rules, regulations, and guidelines as articulated by the authorities.
Browse courses on
Transfer Pricing
Show steps
Show steps
Show steps
- Visit the official websites of tax authorities.
- Search for and download relevant Transfer Pricing Compendiums or Circulars.
- Review the documents for guidance on transfer pricing matters.
Join a study group to discuss transfer pricing issues
Show steps
Engage with peers to discuss complex transfer pricing issues and share different perspectives.
Browse courses on
Transfer Pricing
Show steps
Show steps
Show steps
- Find a study group or create one with classmates.
- Choose a topic to discuss and prepare in advance.
- Participate actively in the discussion and share your insights.
Explore TP Case Studies
Show steps
Delve into real-world transfer pricing case studies to gain practical insights and learn from the experiences of others.
Browse courses on
Case Study Analysis
Show steps
Show steps
Show steps
- Identify key issues and challenges in the case studies.
- Analyze the approaches taken by companies and tax authorities.
- Evaluate the outcomes and implications of the case studies.
Assess Taxpayers' Transfer Pricing Methods
Show steps
Hone your skills in evaluating and selecting appropriate transfer pricing methods to ensure compliance and optimize tax outcomes.
Show steps
Show steps
Show steps
- Gather financial data and information on comparable transactions.
- Analyze the data using different transfer pricing methods.
- Evaluate the results and select the most appropriate method.
- Document the rationale and support for the chosen method.
Prepare a Discussion Note on Advance Pricing Agreements
Show steps
Develop a deeper understanding of Advance Pricing Agreements (APAs) and their role in transfer pricing.
Show steps
Show steps
Show steps
- Research the concept of APAs and their benefits.
- Summarize the key elements and provisions of an APA.
- Discuss the process of obtaining an APA.
- Present your findings in a well-organized and informative discussion note.
Follow tutorials on Advance Pricing Agreement (APA)
Show steps
Explore the concept and benefits of APA to gain a deeper understanding of its role in transfer pricing.
Show steps
Show steps
Show steps
- Find online tutorials or webinars on APA.
- Follow the tutorials and take notes on the key points.
- Identify the different types of APAs and the process for obtaining one.
Join a TP Discussion Group
Show steps
Engage with peers and experts in transfer pricing by joining a discussion group to exchange ideas, ask questions, and deepen your understanding.
Show steps
Show steps
Show steps
- Find and join a relevant discussion group or forum.
- Participate in discussions, share insights, and ask questions.
- Collaborate with others to solve problems and expand your knowledge.
Develop a Transfer Pricing Policy Framework
Show steps
Gain hands-on experience in designing and implementing a comprehensive transfer pricing policy to ensure compliance and optimize tax outcomes.
Browse courses on
Taxation
Show steps
Show steps
Show steps
- Conduct a thorough assessment of the organization's business model and transactions.
- Research and analyze relevant tax laws, regulations, and guidelines.
- Develop a set of transfer pricing policies and procedures.
- Document the policies and procedures in a comprehensive policy framework.
Solve practice problems on intra-group services
Show steps
Practice evaluating the arm's length price for intra-group services to enhance your understanding of this complex issue.
Show steps
Show steps
Show steps
- Find practice problems or case studies on intra-group services.
- Analyze the facts of the problem and identify the relevant issues.
- Apply the appropriate transfer pricing methods to determine the arm's length price.
Develop a TP Policy Framework
Show steps
Create a comprehensive transfer pricing policy framework to enhance your practical skills and demonstrate your understanding of TP practices.
Browse courses on
Policy Development
Show steps
Show steps
Show steps
- Establish the objectives and principles of your TP policy.
- Identify key issues and risks associated with TP.
- Develop specific policies and procedures for each issue and risk.
- Document and communicate your TP policy.
Write a summary of the landmark judgments on intra-group services
Show steps
Summarize important court cases to gain a deeper understanding of the judicial approach to intra-group services in transfer pricing.
Show steps
Show steps
Show steps
- Identify the landmark judgments on intra-group services.
- Read the judgments and take notes on the key points.
- Summarize the judgments, highlighting the legal principles and their implications for transfer pricing.
Contribute to TP Open Source Projects
Show steps
Contribute to open source projects related to transfer pricing to gain hands-on experience and connect with the broader TP community.
Browse courses on
Community Involvement
Show steps
Show steps
Show steps
- Identify open source projects related to TP.
- Review the project documentation and identify areas where you can contribute.
- Make code contributions, write documentation, or report bugs.
Career center
Learners who complete Transfer pricing assessment, APA and Intra-group services will develop knowledge and skills
that may be useful to these careers:
Transfer Pricing Specialist
Transfer Pricing Specialist
Transfer pricing specialists are experts in the field of transfer pricing and provide specialized advice to multinational companies. This course can help transfer pricing specialists stay up-to-date on the latest developments in transfer pricing regulations and best practices. They will gain insights into the assessment procedures, Advance Pricing Agreements, and intra-group services, enabling them to provide tailored solutions to their clients.
Transfer Pricing Analyst
Transfer Pricing Analyst
This course is custom-tailored to the needs of Transfer Pricing Analysts. It provides comprehensive knowledge on the assessment procedure of transfer pricing, Advance Pricing Agreements (APAs), and intra-group services. These are the pillars of transfer pricing analysis, and gaining expertise in these areas will give you an edge in the field. You will learn the nuances of intra-group services, their impact on transfer pricing, and how to prepare robust documentation to support the arm's length nature of these services.
International Tax Manager
International Tax Manager
International tax managers specialize in tax issues that arise from cross-border transactions and investments. This course aligns perfectly with their area of expertise, as transfer pricing is a crucial aspect of international tax planning. Through this course, international tax managers will gain a solid understanding of the legal framework and practical implications of transfer pricing, helping them provide comprehensive tax advisory services to multinational companies.
Tax Consultant
Tax Consultant
Tax consultants advise clients on a wide range of tax-related matters, including transfer pricing. This course can provide tax consultants with a comprehensive understanding of the legal and practical aspects of transfer pricing. They will learn how to assess transfer pricing risks, develop transfer pricing policies, and represent clients in transfer pricing audits and disputes.
Tax Manager
Tax Manager
Transfer pricing can impact the tax burden of a business, and tax managers can use their expertise in this area to help their clients optimize their tax strategies. This course can aid tax managers by providing them with in-depth knowledge of transfer pricing assessment procedures, Advance Pricing Agreements, and intra-group services. They will gain insights into the legal provisions, time limits, and penalties associated with transfer pricing assessments and appeals. The course also covers the concept and benefits of APAs, helping tax managers understand how to utilize APAs effectively for their clients.
Tax Accountant
Tax Accountant
Tax accountants are responsible for preparing and filing tax returns and advising clients on tax-related matters. This course can help tax accountants enhance their knowledge of transfer pricing, which is becoming increasingly important for businesses operating in a globalized economy. By understanding the concepts and procedures of transfer pricing, tax accountants can provide more informed advice and help their clients navigate the complexities of international tax regulations.
Tax Lawyer
Tax Lawyer
Tax lawyers specialize in the legal aspects of taxation. This course can provide tax lawyers with a deep understanding of the legal framework surrounding transfer pricing. They will learn about the assessment procedures, the role of Advance Pricing Agreements, and the tax implications of intra-group services. This knowledge will enable them to advise clients on the legal risks and opportunities associated with transfer pricing.
International Business Manager
International Business Manager
International business managers may encounter transfer pricing issues in their work, particularly when managing cross-border transactions. This course can provide international business managers with a basic understanding of transfer pricing principles and how they can impact business operations. They will learn how to identify and manage transfer pricing risks and how to optimize transfer pricing arrangements for their businesses.
Chief Financial Officer
Chief Financial Officer
Chief financial officers (CFOs) are responsible for the financial management of their organizations. This course can provide CFOs with a basic understanding of transfer pricing principles and how they can impact the financial performance of their organizations. They will learn how to identify and manage transfer pricing risks and how to optimize transfer pricing arrangements to maximize the value of their organizations.
Chief Executive Officer
Chief Executive Officer
Chief executive officers (CEOs) are responsible for the overall management of their organizations. This course can provide CEOs with a basic understanding of transfer pricing principles and how they can impact the strategic direction of their organizations. They will learn how to identify and manage transfer pricing risks and how to use transfer pricing as a tool to achieve their business objectives.
Financial Analyst
Financial Analyst
Financial analysts may encounter transfer pricing issues in their work, particularly when evaluating multinational companies. This course can provide financial analysts with a basic understanding of transfer pricing principles and how they can impact financial statements. They will learn how to identify and analyze transfer pricing risks and incorporate transfer pricing considerations into their financial models.
Management Consultant
Management Consultant
Management consultants may advise clients on transfer pricing issues as part of their consulting services. This course can provide management consultants with a basic understanding of transfer pricing principles and how they are applied in practice. They will learn how to identify and assess transfer pricing risks and how to develop and implement transfer pricing strategies.
Auditor
Auditor
Auditors may be involved in reviewing transfer pricing arrangements as part of their audit procedures. This course can provide auditors with a basic understanding of transfer pricing principles and how they are applied in practice. They will learn how to identify and assess transfer pricing risks and how to evaluate the adequacy of transfer pricing documentation.
Business Analyst
Business Analyst
Business analysts may encounter transfer pricing issues in their work, particularly when evaluating the financial performance of multinational companies. This course can provide business analysts with a basic understanding of transfer pricing principles and how they can impact business decisions. They will learn how to identify and analyze transfer pricing risks and incorporate transfer pricing considerations into their business analysis.
Economist
Economist
Economists may use transfer pricing principles in their research and analysis. This course can provide economists with a basic understanding of transfer pricing theory and how it is used in practice. They will learn about the different methods for determining arm's length prices and how to analyze the impact of transfer pricing on economic efficiency.
For more career information including salaries, visit:
OpenCourser.com/course/k0d3zb/transfer
Reading list
We've selected 11 books
that we think will supplement your
learning. Use these to
develop background knowledge, enrich your coursework, and gain a
deeper understanding of the topics covered in
Transfer pricing assessment, APA and Intra-group services.
Provides the official OECD Transfer Pricing Guidelines, which are the most comprehensive and authoritative guidance on transfer pricing available. It valuable resource for anyone involved in transfer pricing.
A practical guide to global transfer pricing planning and management. offers valuable insights and practical guidance on the development and implementation of effective transfer pricing strategies.
This handbook comprehensive guide to the OECD Transfer Pricing Guidelines. It provides detailed guidance on the application of the Guidelines to a wide range of transfer pricing issues.
Save
A powerful reference book providing a comprehensive overview of tax havens. valuable source of background information on the role of tax havens in international tax planning and the challenges they pose to tax authorities.
This guide comprehensive guide to the practical aspects of transfer pricing for developing countries. It provides detailed guidance on the application of the UN Transfer Pricing Manual to a wide range of transfer pricing issues.
This guide comprehensive guide to the practical aspects of transfer pricing for multinational enterprises. It provides detailed guidance on the application of the OECD Transfer Pricing Guidelines to a wide range of transfer pricing issues.
This guide comprehensive guide to the practical aspects of transfer pricing for business managers. It provides detailed guidance on the application of the OECD Transfer Pricing Guidelines to a wide range of transfer pricing issues.
This guide comprehensive guide to the practical aspects of transfer pricing for tax auditors. It provides detailed guidance on the application of the OECD Transfer Pricing Guidelines to a wide range of transfer pricing issues.
This guide comprehensive guide to the practical aspects of transfer pricing for policymakers. It provides detailed guidance on the application of the OECD Transfer Pricing Guidelines to a wide range of transfer pricing issues.
Save
This guide comprehensive guide to the practical aspects of transfer pricing for academics. It provides detailed guidance on the application of the OECD Transfer Pricing Guidelines to a wide range of transfer pricing issues.
This guide comprehensive guide to the practical aspects of transfer pricing for students. It provides detailed guidance on the application of the OECD Transfer Pricing Guidelines to a wide range of transfer pricing issues.
For more information about how these books relate to this course, visit:
OpenCourser.com/course/k0d3zb/transfer
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Effort
3 weeks of study, 3 hours/week
Level
Introductory
Via
Coursera
Institution
PwC India
Instructor
Tax Academy
Language
English
Good to know
Develops knowledge about the academic and practical aspects of the transfer pricing litigation, appeal and assessment proceedings in India
Taught by Tax Academy, who are recognized for their work in tax
Builds a strong foundation for beginners in transfer pricing
May require learners to come in with some background knowledge in transfer pricing
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