Course on Transfer Pricing 12ed.

 

This course seeks to provide in the control area knowledge about the most important aspects related to the operation and applicability of transfer prices in operations carried out by taxpayers.

General Information

When: October 25, 2021 to March 27, 2022.

Modality: virtual.

Duration: 20 weeks and 270 academic’s hours.

Target audience: civil servants and auxiliary individuals of the tax administrations of CIAT member countries who work on transfer pricing issues, international taxation or who have an interest in them.

Language: Spanish and English.

Registration Deadline: September 24, 2021.

Requirements

  • Updated browser (Google Chrome, Mozilla Firefox or Safari).

  • Permission to receive external emails.

  • Adobe Reader.

  • Adobe Flash Player.

  • Java.

  • Zoom, is the tool to perform synchronous sessions.

Content

The course will develop the following topics:

– Lesson 1. Introduction to transfer pricing.

– Lesson 2. Comparability.

– Lesson 3. Comparable uncontrolled price method

– Lesson 4. Resale Price Method

– Lesson 5. Cost plus profit Method.

– Lesson 6. Transactional net margin method

– Lesson 7. Cookies Case integrating practice

– Lesson 8. Integrated practice Naiki Case

– Lesson 9. Profit Split Method.

– Lesson 10. Administrative Aspects of Transfer Pricing Control

– Lesson 11. Transfer pricing from Brazilian legislation

More Information

 

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