IN ASSOCIATION WITH
Transfer Pricing has become a major problem with international multinationals, particularly in developing countries. Revenue services are becoming more skilled in the area of transfer pricing, and every year sees a dramatic increase in companies being required to engage with revenue services on transfer pricing. This Postgraduate Diploma has been developed to assist multinationals and tax practitioners alike, who need to increase their skills in transfer pricing.
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
This is a distance learning course and all notes and lecture material will be made available via the internet through the KNect365 Learning Virtual Learning platform. Pre-recorded lectures will be conducted on the internet via our online classroom every week, followed a week later by a live online tutorial in a fully interactive classroom to give students the opportunity to ask questions. This ensures that students are part of a unique study environment that assists with balancing already busy professional lives. All lectures and tutorials are recorded and archived, making it very easy to refer back to previous lectures, or catch up on missed lectures.
TP Legal Framework (30 credits)
Sharing Corporate Resources (30 credits)
TP Specialised Areas (30 credits)
Compliance & Dispute Resolution (30 credits)
The course has its own secure website where the content can be viewed entirely online. This site offers you the option of viewing and accessing your course online and downloading and printing the materials at any location that has internet access. The site also offers access to:
- student discussion forum
- useful links
The aim of the site is to offer a more flexible delivery system and to offer participants the platform to communicate with one another in a secure, dedicated environment.
- All notes and lecture material will be made available via the internet;
- A short assignment must be completed after each section;
- LIVE lectures will be conducted on the internet via our Online classroom every week;
- An exam will be written at half way through and at the end of the course;
- Upon successful completion of this course certification will be issued to the candidate.
Module 1 – TP Legal Framework
- 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 Resources
- Transfer Pricing Methods
- Comparability Analysis
- Intra-Group Services
Module 3 – Transfer Pricing Specialised Areas
- Cost Contribution Arrangements
Module 4 – TP Compliance and Dispute Resolution
- Business Restructuring
- Permanent Establishments
- Dispute Resolution