Principles of International Transfer Pricing

An introduction to international transfer pricing, following the UK CIOT required topics for Module 3.03

The aim of this course is twofold:

  1. It provides students with an overview of international transfer pricing, over what would be a full 4 day course if taught in person;
  2. It helps prepare students doing the UK Chartered Institute of Taxation (CIOT) doing the Advanced Diploma in International Taxation (ADIT) for Module 3.03 - Transfer pricing, by discussing all topics required in their 2020 syllabus.

During the approximately 30 hours of videos, students are taken through:

  1. basic concepts in transfer pricing such as the arm's length principle, functional analysis, comparability and transfer pricing methods;
  2. the OECD Transfer Pricing Guidelines and the UN Practical Manual on Transfer Pricing;
  3. specific transactions, permanent establishments, compliance issues and dispute resolution;
  4. recent developments in case law, treaties and at intergovernmental fora such as the UN, the OECD and the EU; and
  5. old exams, how I would approach the questions and answers, as well as the model answer and model student answer.

LATEST UPDATE: Chapter X.E on the OECD 2020 Chapter X on Financial transactions.

The course is broken into sections. Each section consists of multiple lectures of 12 - 18 minutes.

Your Instructor

Johann Müller
Johann Müller

See my bio on LinkedIn

Course Curriculum

Frequently Asked Questions

When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 30 days and we will give you a full refund.

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