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所在平台: Udemy |
课程主页: https://www.udemy.com/course/transfer-pricing-basics/
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课程名称：转移定价基础 课程概述：本课程旨在帮助印度的学生掌握转移定价的基本概念、方法及其适用性，包括高级定价协议和安全港条款。内容将使用英语和印地语，参加者需具备一定的印地语理解能力。课程基于印度的转移定价法规，涵盖以下主要主题： 1. 转移定价的含义及目标。 2. 国际税收下的转移定价概念。 3. 转移定价的法律框架，特别是2001年之前和之后的变化。 4. 关联企业之间的成本分配及臂长原则。 5. 《1961年印度所得税法》第92条及其对臂长价格的规定。 6. 基蚀概念及其实例。 7. 关联企业的定义及“视为”关联企业的概念。 8. 国际交易的定义及相关实例。 9. 臂长原则（ALP）及可比非受控价格方法（CUP）的介绍与实践。 10. 其他转移定价方法：转售价格法、成本加成法、交易净利润法等。 11. 转移定价文档要求、国家间报告以及特定国内交易相关条款。 12. 在印度进行转移定价评估的程序、争端解决机制及安全港规则。 13. 高级定价协议（APA）的流程及其优势、撤销及回溯条款。 本课程为希望深入理解转移定价法规及其实际应用的学习者提供全面的知识框架，适合对印度税务法规有兴趣的人员。
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 PricingTransfer Pricing Concept under International TaxationTransfer Pricing - Example to understand the ConceptExamples on Common Transactions between Non residents which are covered under Transfer PricingTransfer Pricing Law - Prior to 2001 and after 2001Introduction of Transfer Pricing LawCost Allocation or apportionment between Associated EnterprisesArm Length Price and Associated Enterprises under Transfer Pricing CourseSection 92 of Indian Income Tax Act, 1961 - Arm's Length PriceBase Erosion ConceptExample on Base Erosion ConceptAssociated Enterprises - Meaning and definitionDeemed Associated Enterprise ConceptConcept of Deemed Enterprise Transfer PricingDeemed Associated Enterprises - Case i to iiiDeemed Associated Enterprises - Case iv to viDeemed Associated Enterprises - Case viDeemed Associated Enterprises - Clause vii to ixDeemed Associated Enterprises - Clause xDeemed Associated Enterprises - Section 92A(2) - Remaining clausesInternational Transaction - What are International Transaction under Transfer Pricing ?Examples on Associated EnterpriseInternational Transaction - MeaningExample on International Transaction - Transfer PricingInternational Transaction Part 2Deemed International TransactionMore Examples on International TransactionALP and CUP Method - Transfer PricingArm's Length Principle MeaningArm's Length Price Meaning - Section 92F of Income Tax Act 1961Computation of Arm's Length PriceIntroduction to Comparable Uncontrolled Price MethodSteps in Comparable Uncontrolled Price MethodExamples on Comparable Uncontrolled Price - Part 1Examples on Comparable Uncontrolled Price - Part 2Resale Price method, Cost Plus Method and Transactional Net Margin MethodResale Price Method with ExamplesCost Plus Method and Profit Split MethodTransactional Net Margin Method in Transfer pricing - (TNMM)Other Method, MAM determination, Tested Party etcRange and TP documentation - Transfer PricingTransfer Pricing Range Concept - Single and Multiple Year data (Part1)Range Concept (Part 2)Range Manner of Assigning WeightFunctions, Asset and Risk Analysis - FAR analysis and its components (Part 1)Functions, Asset and Risk Analysis - FAR analysis and its components (Part 2) and DocumentationTransfer Pricing DocumentationCountry By Country Reporting - CBC ReportingSpecified Domestic Transaction (SDT)Specified Domestic TransactionApplicability of International transaction provisionsRemaining provisions of Specified Domestic TransactionTransfer Pricing Assessment in IndiaPower of AO to ascertain ALP and reference to the TPOSecondary Adjustment in Transfer PricingTime limit for completion of AssessmentDispute Resolutions in Transfer pricingSafe Harbor RulesSafe Harbour Provisions for International TransactionsSafe Harbour ProvisionsExample on Safe Harbour and AO jurisdiction under TP to be broken into two partsDomestic Safe Harbor Rules IntroductionDomestic Safe Harbor Rules (Part 2)Advance Pricing Agreement (APA) - Ability to arrive at Arm's Length priceWhat is an APA, Type of APA - Unilateral and Bilateral, Requirement, Advantages of APAConsequences of Declaration of an APA as void AB Initio - Section 92CCProcess of APA and terms of APA - Transfer PricingFurnishing of Return, Revision and Cancellation of an APARoll back provisions in Advance Pricing AgreementRoll back provisions in Advance Pricing Agreement (Part 2)Mutual Agreement Procedure (MAP) - Transfer PricingMutual Agreement ProcedureTransfer Pricing MiscellaneousNotified Jurisdiction Area - Section 94AExample on Notified Jurisdiction AreaSection 94B and Section 93
