Transfer Pricing Masterclass (Part 3)

🚀 Transfer Pricing Masterclass (Part 3): Specialized Areas🧙‍♂️

Course Aims:

• 🎯 Understand the identification, treatment, analysis, and pricing of complex transfer pricing transactions in line with OECD guidelines.
• 🧠 Master the nuances of dealing with intangible transactions, including ownership, valuation, and allocation strategies according to the OECD guidelines and the arm’s length principle.
• 📊 Grasp the intricacies of cost contribution arrangements (CCAs), learn how to apply the arm’s length principle, and understand the necessary adjustments.
• 💰 Acquire a comprehensive understanding of various financial transactions within a transfer pricing context, such as cash pooling, and learn how to price these transactions at an arm’s length charge.

What You Will Learn:

1. Intangible Transactions Identification:

   • Learn to pinpoint intangible transactions for transfer pricing purposes in accordance with the OECD Guidelines.

2. Cost Contribution Arrangements (CCAs):

   • Review the implications of entities joining or leaving a CCA.

3. Financial Transactions Exploration:

   • Outline and understand the various types of inter-company financial transactions, including cash pooling.

4. Distinguishing CCA from Other Transactions:

   • Discover how to distinguish cost contribution arrangements from other transactional activities.

5. Arm’s Length Principle Consistency Check:

   • Recognize whether the conditions established by associated enterprises within a CCA are consistent with the arm’s length principle.

COURSE NOTE: This course, "Transfer Pricing Masterclass (Part 3): Specialized Areas," is Module 2 in our comprehensive 4-Module course on Transfer Pricing. Each module can be taken independently; however, for a cohesive understanding and to maximize the learning experience, we recommend completing all four modules sequentially:

1. Transfer Pricing Legal Framework - Get familiar with the legal landscape of transfer pricing.
2. Sharing Corporate Resources - Dive into the sharing of resources among associated enterprises. 3 🌟 Transfer Pricing Specialised Areas (This Course) - Focus on specialized areas of transfer pricing, including intangibles and financial transactions.
3. PE's & Compliance and Dispute Resolution - Explore permanent establishments (PEs), compliance, and dispute resolution strategies.

Join us on this journey to master the complexities of Transfer Pricing and ensure your organization complies with the latest OECD guidelines and international regulations! 🏫✨