Intensive Course - Comprehensive Transfer Pricing Batch 25

Topics Covered:

• Introduction and Basic Framework of TP
• Global and Domestic TP Landscape
• TP Documentation & Compliance
• Arm's Length Principle
• Value Creation
• Comparability Analysis
• Functional Analysis and Value Chain Analysis
• Source of Comparable: Internal vs. External Comparable
• Practical Issues concerning Comparability Analysis
• Transfer Pricing Method
• Intra-Group Services
• Transfer Pricing Aspects of Business Restructuring
• Transfer Pricing and Intangibles
• Cost Contribution Arrangements (CCA)
• Intra-Group Financing