ADIT Exam Preparation Course - Paper 3: Transfer Pricing

Sesi I

Sabtu, 14 Mei 2022

09.00 - 12.00 WIB

• Fundamental of Transfer Pricing
  • Associated Enterprises
  • Article 9 OECD Model
  • Special Relationship
  • Arm's Length Principle
  • Global Formulary Apportionment
  • Value Creation and Value Chain Analysis
• Functional Analysis and Business Model
• Transfer Pricing Methods
• Comprability Analysis
• Discuss Previous ADIT Papers

Pretty Wulandari, S.I.A., BKP

Sesi II

Sabtu, 14 Mei 2022

13.00 - 16.00 WIB

A. Intra-Group Services 

B. Intra-Group Financial Transactions

C. Transfer Pricing of Intangibles

D. Cost Contribution Arrangement (CCA) 

E. Business Restructuring

Flouresya Lousha, S.E., BKP, ADIT

Sesi III

Kamis, 19 Mei 2022

09.00 - 12.00 WIB

• TP Documentation
• Country-by-Country Reporting (CbCR)
• Risk assessment and risk management
• TP audit
• Corresponding adjustment
• Mutual Agreement Procedure (MAP)
• Advance Pricing Agreements (APAs)
• Previous ADIT Papers

1. Veronika Kusumawardani, S.Sos., M.Ak., BKP
2. Dwina Karina Sumeler, S.H.

Sesi IV

Kamis, 19 Mei 2022

13.00 - 16.00 WIB

• Case laws
• BEPS project: background, purpose, and impact,
• Permanent Establishment (PEs)
• TP and digital economy
• Recent development in TP
• Previous ADIT Papers

1. Azim Novriansa, S.E
2. Novi Hartanti, S.E., Akt., CPA