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Transfer Pricing

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CTEC
Transfer Pricing CPE/CE Course

2 Credits

$20

Subject Area

Taxes

Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00775-21-O)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0718)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00775-21-O)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00775-21-O)

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Upcoming Webinars

Course Description

Transfer pricing is frequently discussed in tax circles, often associated with large tax adjustment and penalties. The cases reported in the tax press provide little enlightenment on the transfer pricing rules or application

Multinational Enterprises (MNEs) use transfer pricing for internal resource allocation, planning, profit maximization, and tax minimization.

Governments want an MNE’s transfer prices to adequately reflect arm’s length or market value so the appropriate amount of tax is paid within a Government’s jurisdiction. Transfer pricing concerns the theory, practice, strategy, and taxation of intra-firm trade among affiliated entities of the MNE.

Transfer pricing is important for the following reasons: maximizing corporate profits, monitoring segmental (department, division, subsidiary) performance, establishing corporate control over cash and income flows, advancing strategic objectives, and reducing the overall corporate tax burden and the average tax rate.

Transfer pricing is a multidisciplinary discipline involving economics, accounting, corporate taxation, international business, and the law.

This CPE course is a combination of theory and actual practice.

Learning Objectives

  • To discuss the basic workings of the international tax and transfer pricing regimes.
  • To analyze, evaluate, and understand divisional structures of business enterprises about legal entity structures. 
  • To investigate the various methods of determining transfer prices about profit maximization.
  • To discuss the Arm’s Length Principle as a guide to market-based outcomes. 
  • To describe the concept of comparability. 
  • To explain the circumstances under which the various transfer pricing tax methods are arm’s length from a tax perspective. 
  • To discuss the strategic differences in exploiting intellectual property with cost-sharing or licensing. 
  • To analyze transfer pricing approaches to valuing services, loans, leases, and tangible property.
  • To review Dispute Resolution procedures in international transfer pricing. 
  • To discuss income shifting about corporate tax planning.

Who Should Attend?

  • Annual Filing Season Program
  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • Certified Practicing Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA