Transfer Pricing Deep Dive Series: Intangibles and Cost Contribution Agreements

This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

This course deals with the transfer pricing aspects of intangibles and cost contribution arrangements (CCAs). This core subject of transfer pricing is extensively analysed on the basis of Chapter VI of the OECD TP Guidelines. The standard practices applied by practitioners and the tax authorities will be examined through an analysis of the theoretical framework and through workshops in which case law on intangibles, the use of databases and the determination of buy-in and buy-out payments will be analysed.

Target Audience:

This session is relevant to CCFOs, Tax Directors, CSPs, Accountant and Lawyers.

Prerequisites:

A basic understanding of tax and accounting concepts are useful.

Reading Material:

The latest version of the OECD TP 2022 Guidelines will be included as references (available for free reading online on the OECD website).
Prior required reading for each session: slide pack for and OECD TP Guidelines relevant to the session.
Additional reference material would be suggested during each session

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 1 hour of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.