COURSE DATES & DURATION
This course is a full academic year Post Graduate course.
Student Induction: October 2020
First Lecture: November 2020
Final Assessment: July 2021
* Please note that the IITF have the right to change the timing of this course, as long as they remain in line with the requirements of the necessary accreditation authorities.
The central aim of this course, which consists of 4 modules, is to provide a comprehensive grounding in all aspects of transfer pricing. The modules address the important issues within the sector, drawing out key points to ensure you gain a thorough understanding of the topics before completing the final assignment. On completion you will have a thorough understanding of the key transfer pricing principles. The programme will equip you to not only implement the general principles of transfer pricing, but will also enable you to engage with the relevant authorities in the territories that you are currently working in.
- Expand your skills and gain knowledge in an area of considerable commercial interest which will enhance your employability potential in this area
- Develop an in-depth and practical understanding of Cross Border taxation
- Examine the latest policy developments and tax treatment of complex cross-border transactions that organisations need to deal with in an increasingly demanding regulatory environment
- Undertake a flexible, alternative study solution to a traditional on campus programme, tailor-made for working professionals and studied 100% ONLINE
- Improve your career prospects by gaining a high-level qualification without compromising your work commitments and gain the professional skills and practical experience that businesses are looking for today.
Module 1 – TP Legal FrameworkThis module lays the foundation for the rest of the course and will provides you with an overview of the tools needed to assess the legal environment of a specific jurisdiction when applying the transfer pricing principles.
- Introduction to Transfer Pricing and its legal frameworks
- Establishing a basic Transfer Pricing policy
- Examples of Transfer Pricing regulations in a developed and a developing country
- Looking at Transfer Pricing Case Law
- Arm’s Length Principles in Transfer Pricing
- Transfer Pricing Methods Introduction
Module 2 – Sharing of Corporate ResourcesThis module will ensure that you can choose and understand the appropriate TP method for controlled transactions, perform a comparability analysis and determine and arm’s length charge for Intra-Group Services. You will understand how each method works, the specific conditions for a method to be applied and be able to perform the calculations required for each method. You will also understand fully the comparability analysis and study intra-group services in regard to the application of OECD guidelines.
- Transfer Pricing Methods
- Comparability Analysis
- Intra-Group Services
Module 3 – Transfer Pricing Specialised AreasThe aim of this module is to ensure that you understand how the more complex types of TP transactions are to be identified, treated, analysed and priced in terms of OECD guidelines. The module will provide guidance on how to identify Intangible transactions; an understanding of cost contribution arrangements; the application of the arm’s length principle to such arrangements and the various types of financial transactions in a TP environment.
- Cost Contribution Arrangements
Module 4 – TP Compliance and Dispute ResolutionThe aim of this module is to ensure that you understand how the more complex types of TP transactions are to be identified, treated, analysed and priced in terms of OECD guidelines, specifically for business restructuring and permanent establishments.
- Business Restructuring
- Permanent Establishments
- Dispute Resolution
- PwC Guide to Transfer Pricing (available online)
- OECD Transfer Pricing Guidelines (available online)
- Renier van Rensburg
- Daniel N. Erasmus
- Karl Muller
- Solomon Choge
- Avisha Sood
WHO WILL BENEFIT FROM THIS COURSE
This course has been specifically designed as the first full postgraduate
diploma in Transfer Pricing. It is aimed at in-house tax and transfer pricing
specialists from multinational companies, tax practitioners in private
practice and revenue authorities.
- Transfer Pricing Specialists
- Finance Directors
- Group Tax Directors
- Heads of Corporate Tax
- Tax Accountants
- Heads of Transfer Pricing
- Senior Tax Managers
- Senior Executives
- Transfer Pricing Specialists
- The qualification is awarded by Middlesex University (UK)
- The qualification provides 1200 verifiable study hours. These hours can be used for CPD (Continuing Professional Development) points.
To sign up for this course please enrol via our partners INFORMA