International Tax and Transfer Pricing

What You Will Learn

• 1 Learn the fundamental concepts of international taxation, including residence, source, and double taxation relief.
• 2 Understand how permanent establishment is defined and how profits are attributed across jurisdictions.
• 3 Explore the arm's length principle and its role in transfer pricing.
• 4 Apply traditional transaction methods to price intercompany transactions accurately.
• 5 Apply transactional profit methods such as profit split and transactional net margin method.
• 6 Analyze transfer pricing issues related to intangibles, including ownership and valuation.
• 7 Understand transfer pricing documentation requirements and OECD compliance standards.
• 8 Explore the OECD BEPS initiative and its impact on international tax rules.
• 9 Learn how to prepare and analyze country-by-country reporting data.
• 10 Understand cross-border financing structures and thin capitalization rules.
• 11 Learn about dispute resolution mechanisms and advance pricing agreements.
• 12 Explore emerging trends in international taxation, including digital economy taxation and ESG factors.