Transfer Pricing and Intangibles
The Transfer Pricing and Intangibles course offers an analytical as well as practical insight into the complexities of transfer pricing and intangibles. This intermediate-level course delivers an all-in-one solution for staying up-to-date with the latest issues in the analysis of transactions involving intangibles, including case law and expert insights into the topic.
The skills you will practice and develop during the course include:
- Identifying the key drivers of value creation with respect to intangibles
- Defining the 6-step analytical framework to analyze transactions involving intangibles
- Defining the different categories of intangibles and how to identify intangibles for transfer pricing purposes
- Apply the DEMPE concept to determine allocation of intangible-related returns
- Identifying the practical aspects of dealing with transactions involving intangibles
- Apply the OECD hard-to-value intangibles guidance and country specific guidance
- Identifying the regional and sectoral trends in respect of intangibles
- Importance of Intangible Property (IP) in Global Value Chains
- Recognizing intangible property
- Allocation of intangible-related returns
- Hard-to-value intangibles
- Regional and sectoral difficulties in evaluating intangibles
- IP planning / structuring
The course is open for all. However, it would be particularly beneficial for:
- Tax lawyers from law and / or accounting firms
- Tax / TP managers of law / accounting firms
- Tax / TP managers / directors of MNEs
- Finance manager / controllers / treasury managers of MNEs
- Tax inspectors from tax administrations
No advance preparation is necessary. All required study material is provided within the online training.
Online - QAS Self Study
Mandatory course activities: 8 hours 43 min
All mandatory course activities can be completed within the access period (2 months) by dedicating minimum 1 hour 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: 11
To earn a certificate, participants must complete all mandatory components. The syllabus and FAQ on the learning platform provide detailed completion requirements.
Have more questions? Kindly head to our FAQ section for more information. For any other queries, you can also refer to our Terms and Conditions or get in touch with us at info@ibfd.org.