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所在平台: Udemy |
课程主页: https://www.udemy.com/course/transfer-pricing-fundamentals/
课程评论：没有评论
**课程名称：转让定价基础** **课程概述：** 您是否听说过跨国公司避税、避税天堂和跨境利润转移？在过去十年中，许多跨国公司被指控逃税，通常是利用所谓的“转让定价”。但转让定价真的不好吗？它到底是什么？本课程将为您深入浅出地介绍国际转让定价的规则和原则。 **课程内容涵盖：** 1. **什么是转让定价？** 掌握关联企业和受控交易的概念。 2. **转让定价的税务意义：** 了解其对税务的重要性。 3. **跨国公司如何利用转让定价避税：** 揭示其中的机制。 4. **国际转让定价规则：** 学习相关的法律法规。 5. **独立交易原则及其来源：** 理解这一核心概念。 6. **可比性是什么？** 掌握进行可比性分析的方法。 7. **功能分析及其必要性：** 了解功能分析的作用。 8. **OECD的五种转让定价方法及其适用：** 学习具体的定价技术。 9. **转让定价文档：** 了解转让定价文档的重要性。 **课程目标受众：** 本课程适合所有希望了解转让定价及其现代规则来源的财务、会计和税务专业人士。如果您需要处理转让定价或集团内交易、审查转让定价文件或政策、或与顾问合作，本课程将为您提供宝贵的知识。对于有志于在转让定价或国际税务领域发展的学习者尤其有益。 **课程特点：** 本课程不针对特定国家，所讲解的原则在全球范围内普遍适用。
You probably heard about multinationals' tax avoidance, tax heavens and cross-border profit-shifting. In the last decade, many multinationals were accused of tax dodging - often, using something called "transfer pricing". But is transfer pricing bad? What is it, actually?The course gives an overview of international transfer pricing rules and principles and covers the following topics:1) What is transfer pricing, associated enterprises and controlled transactions?2) Why is it relevant from a tax perspective?3) How multinationals can use transfer pricing for tax avoidance?4) What are transfer pricing rules?5) What is the arm's length principle and where it comes from?6) What is comparability? 7) What is a functional analysis and why is it needed?8) What are five OECD transfer pricing methods and when are they used?9) What is transfer pricing documentation?The course will be useful for every finance, accounting and tax professional who wants to understand what transfer pricing is about and where modern transfer pricing rules come from. If you need to deal with transfer pricing or intragroup transactions, review the transfer pricing documentation or policies, cooperate with consultants - this course is for you! The course will be especially useful for someone preparing for a career in transfer pricing or international tax. The course is not country-specific, as the principles explained in the course are universal around the world.
