Handbook

How can a company improve its global group tax position using cross border transactions with related parties? Large multinationals (MNEs) earn significant profits from their worldwide operations and are able to manage overall tax positions through intra-group agreements for goods, services and intellectual property. Tax administrations may review and adjust cross-border tax risks based on MNE reporting, by applying alternate arm's length pricing under domestic transfer pricing rules, incorporating OECD transfer pricing guidelines. 

This course will allow you to understand and apply fundamental international tax principles, domestic law and guidance and provide greater insights into the mechanics of transfer pricing methodologies. You will learn to navigate jurisdictional tax differences and tax controversy.  Key concepts are examined, ranging from basic transactions to more complex areas of hard-to-value services, intellectual property and various financial transactions. Practical applications of the subject are often encountered in tax practice and you will have the skills to identify such emerging tax risks and consider best outcomes.