Principles of International Transfer Pricing

The aim of this course is two fold:

1. It provides students with an overview of international transfer pricing, over what would be a full 5 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 2023 syllabus.

Students are taken through:

• basic concepts in transfer pricing such as the arm's length principle, functional analysis, comparability and transfer pricing methods;
• the OECD Transfer Pricing Guidelines and the UN Practical Manual on Transfer Pricing;
• specific transactions, permanent establishments, compliance issues and dispute resolution; and
• recent developments in case law, treaties and at intergovernmental fora such as the UN, the OECD and the EU.

1. You get 50+ hours of video lectures available as soon as you sign up. Each lecture typically lasts 12 - 20 minutes.
2. We have 9 interactive online classes Sa. 11 AM - 1 PM Amsterdam time between 26 August and 21 October 2023. Classes will be recorded for review and for those who cannot attend. ((Our 2024 classes will be from Sa. 2 March - Saturday 27 April, from 2 pm till 4 pm CET))
3. You get 3 interactive online exam preparation classes from 1 - 3 December in which we discuss old papers and best exam strategies.
4. You get continuous support. We respond within 24 hours to questions and comments you may have and are always ready to explain any material you may find difficult to understand.
5. You get quizzes after each pre-recorded lecture section to test your knowledge, together with 2 interim online multiple choice test, a final multiple choice test, and an essay type exam to monitor your progress and give you feedback on your writing style for the ADIT exams.
6. You have access to all videos and classes for 2 years since your signup.
7. The course is updated and new lectures are added on a continuous basis to ensure that students have up to date information when going for the exams.

Note for our students from outside the EU: if you experience any difficulties in getting your credit card payment accepted, please let us know at [email protected] and we will send you a payment link via Stripe, as soon as possible, usually within 2 hours.