Transfer Pricing and Business Restructuring

You will develop the following skills:

• The ability to identify the drivers for business model transformation and the role of data
• The ability to define the common types of business restructurings and the applicable policy framework
• The ability to identify critical considerations in the accurate delineation and non-recognition of business restructurings
• The ability to correctly apply the four-step approach for determining an arm’s length compensation for the transfer of “value” in a restructuring
• The ability to accurately identify the tax accounting considerations and reporting issues related to the business restructurings
• The ability to assess the effect of business restructuring from a VAT and customs perspective

A range of topics will be covered in this course, including:

• Business models and digital transformation
• Importance of business restructurings – tax perspective
• Recognition of business restructuring
• Arm’s length consideration for restructuring
• Conversion issues and post restructuring issues
• Selected Issues in global value chain analyses
• Business restructurings and indirect taxes

The course is open for all, as well as being particularly beneficial for:

• Tax lawyers from law and/accounting firms
• Tax/transfer pricing managers of law/accounting firms
• Tax/transfer pricing managers/directors of MNEs
• Finance manager/controllers/treasury managers of MNEs
• Tax inspectors from tax administrations

No preparation or additional training is necessary in advance. All required study material is provided within the online training.

Online - QAS Self Study

Mandatory course activities: 10 hours 28 min

All mandatory course activities can be completed within the access period (2 months) by dedicating approx. 1 hours 15 mins of study per week.

International Online Tax Courses in many cases qualify for CPE credits, subject to the rules of respective business tax professional associations. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National. Registry of CPE Sponsors through its website: www.nasbaregistry.org. Recommended NASBA CPE credits for this course is: 13

To earn a certificate, participants must complete all mandatory components. The syllabus and FAQ on the learning platform provide detailed completion requirements.

Please consult our FAQs for more information. Regarding administrative policies such as complaint, cancellation and refund, please refer to our Terms and Conditions or contact info@ibfd.org.