Foundations of Transfer Pricing

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 session will lay the foundations of the key concepts of Transfer Pricing. It provides an overview of the OECD Transfer Pricing Guidelines, the Arm’s Length Principle and the OECD’s action plan against Base Erosion and Profit Shifting (BEPS). Updates on local legislation as well as global compliance requirements will also be provided in this session.

Target Audience:

This session is relevant to CFOs, Tax Professionals, CSPs, Accountants and Lawyers.

Learning Outcomes:

Overview of the obtaining state of affairs in global transfer pricing
OECD BEPS Action Plan
Announced local legislation
Key concepts in transfer pricing analysis
Compliance requirements implemented globally
Increased frequency of transfer pricing audits

Prerequisites:

A basic understanding of tax and accounting concepts are useful.

Reading Material:

OECD TP 2017 Guidelines (available for free reading online on the OECD website; against purchase if downloaded)
This session will be covering the below topics:
- Action Plan
- Arm’s Length Principle
Prior required reading for each session: slidepack for and OECD TP Guidelines relevant to the session.
Additional reference material would be suggested during each session.
Slidepack for the given lecture will be distributed on the Wednesday prior to each lecture.

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 1.5 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.