Transfer Pricing: Transactional Profit Methods

Transfer Pricing: Transactional Profit Methods

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 delve into the Transactional Methods of Transfer Pricing, specifically:

  • the Transactional Net Margin Method and
  • the Profit Split Method.

It will look into the strengths and weaknesses of each method and their preferred applicability in practice. Examples of how to determine the Arm’s Length price under each method will also be provided.

Target Audience:

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

Learning Outcomes:

  • General description of traditional methods
  • Strengths and weakness of each method
  • Preferred transactions for application for each method
  • Mechanism to determine Arm’s Length Price using such methods

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:
    • Transactional Net Margin Method
    • Profit Split Method
  • 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.
  • Slide-pack for the given lecture will be distributed on the Wednesday prior to each lecture.

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 each session.

Trainer:

Aniket Gupta, Assistant Manager, International Tax Advisory, KPMG in Malta

Aniket Rajesh Gupta

Aniket is an experienced tax professional with specialisation in International Corporate Tax as well as Transfer Pricing. Aniket is an Associate Chartered Accountant of the Institute of Chartered Accountants of India and also holds Master of Laws in International Taxation from King’s College London and is currently pursuing Advanced Diploma In International Taxation by the Chartered Institute of Taxation, United Kingdom. Aniket has assisted multinationals in multiple industrial sectors in India i.e. energy, logistics, and tourism industry. Following a specialisation in transfer pricing, Aniket shifted his focus to other international cross-border transactions in various structuring and reorganisation projects as well as tax risk management.

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Terms and conditions.

Course Features

  • Guided Learning 1.5 hours
  • Language English
  • Assessments
Aniket Gupta

Assistant Manager

Aniket is an experienced tax professional with specialisation in International Corporate Tax as well as Transfer Pricing. Aniket is an Associate Chartered Accountant of the Institute of Chartered Accountants of India and also holds Master of Laws in International Taxation from King’s College London and is currently pursuing Advanced Diploma In International Taxation by the Chartered Institute of Taxation, United Kingdom. Aniket has assisted multinationals in multiple industrial sectors in India i.e. energy, logistics, and tourism industry. Following a specialisation in transfer pricing, Aniket shifted his focus to other international cross-border transactions in various structuring and reorganisation projects as well as tax risk management.