Fundamentals of Transfer Pricing
Fundamentals of Transfer Pricing
In this Course, Basics of Transfer Pricing, the students would be able to learn about various concepts of Transfer Pricing, Methods of Transfer Pricing and their applicability, Advance pricing agreements and Safe Harbor Provisions. This course is meant for audience in India, who want to gain basic knowledge of Transfer Pricing. The language used is both English and Hindi and anyone who is not well versed with Hindi should not subscribe to the course . The course takes into consideration, the Indian Transfer Pricing regulations, as the basis of course content. The other topics covered include
What is Transfer pricing - Meaning of Transfer Pricing and Objectives of Transfer Pricing
Transfer Pricing Concept under International Taxation
Transfer Pricing - Example to understand the Concept
Examples on Common Transactions between Non residents which are covered under Transfer Pricing
Transfer Pricing Law - Prior to 2001 and after 2001
Introduction of Transfer Pricing Law
Cost Allocation or apportionment between Associated Enterprises
Arm Length Price and Associated Enterprises under Transfer Pricing Course
Section 92 of Indian Income Tax Act, 1961 - Arm's Length Price
Base Erosion Concept
Example on Base Erosion Concept
Associated Enterprises - Meaning and definition
Deemed Associated Enterprise Concept
Concept of Deemed Enterprise Transfer Pricing
Deemed Associated Enterprises - Case i to iii
Deemed Associated Enterprises - Case iv to vi
Deemed Associated Enterprises - Case vi
Deemed Associated Enterprises - Clause vii to ix
Deemed Associated Enterprises - Clause x
Deemed Associated Enterprises - Section 92A(2) - Remaining clauses
International Transaction - What are International Transaction under Transfer Pricing ?
Examples on Associated Enterprise
International Transaction - Meaning
Example on International Transaction - Transfer Pricing
International Transaction Part 2
Deemed International Transaction
More Examples on International Transaction
ALP and CUP Method - Transfer Pricing
Arm's Length Principle Meaning
Arm's Length Price Meaning - Section 92F of Income Tax Act 1961
Computation of Arm's Length Price
Introduction to Comparable Uncontrolled Price Method
Steps in Comparable Uncontrolled Price Method
Examples on Comparable Uncontrolled Price - Part 1
Examples on Comparable Uncontrolled Price - Part 2
Resale Price method, Cost Plus Method and Transactional Net Margin Method
Resale Price Method with Examples
Cost Plus Method and Profit Split Method
Transactional Net Margin Method in Transfer pricing - (TNMM)
Other Method, MAM determination, Tested Party etc
Range and TP documentation - Transfer Pricing
Transfer Pricing Range Concept - Single and Multiple Year data (Part1)
Range Concept (Part 2)
Range Manner of Assigning Weight
Functions, Asset and Risk Analysis - FAR analysis and its components (Part 1)
Functions, Asset and Risk Analysis - FAR analysis and its components (Part 2) and Documentation
Transfer Pricing Documentation
Country By Country Reporting - CBC Reporting
Specified Domestic Transaction (SDT)
Specified Domestic Transaction
Applicability of International transaction provisions
Remaining provisions of Specified Domestic Transaction
Transfer Pricing Assessment in India
Power of AO to ascertain ALP and reference to the TPO
Secondary Adjustment in Transfer Pricing
Time limit for completion of Assessment
Dispute Resolutions in Transfer pricing
Safe Harbor Rules
Safe Harbour Provisions for International Transactions
Safe Harbour Provisions
Example on Safe Harbour and AO jurisdiction under TP to be broken into two parts
Domestic Safe Harbor Rules Introduction
Domestic Safe Harbor Rules (Part 2)
Advance Pricing Agreement (APA) - Ability to arrive at Arm's Length price
What is an APA, Type of APA - Unilateral and Bilateral, Requirement, Advantages of APA
Consequences of Declaration of an APA as void AB Initio - Section 92CC
Process of APA and terms of APA - Transfer Pricing
Furnishing of Return, Revision and Cancellation of an APA
Roll back provisions in Advance Pricing Agreement
Roll back provisions in Advance Pricing Agreement (Part 2)
Mutual Agreement Procedure (MAP) - Transfer Pricing
Mutual Agreement Procedure
Transfer Pricing Miscellaneous
Notified Jurisdiction Area - Section 94A
Example on Notified Jurisdiction Area
Section 94B and Section 93
Basics of Transfer Pricing
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What you will learn
- Students would learn about Transfer Pricing Concepts, various methods, computation of Arm's length Price, terminology amongst others
- Advance pricing Agreement under the Indian Transfer Pricing Regulations
- Safe Harbor Provisions under the Indian Transfer Pricing Regulations
Rating: 5
Level: Beginner Level
Duration: 11.5 hours
Instructor: Arinjay Kumar Jain
Courses By: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
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