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所在平台: Udemy |
课程主页: https://www.udemy.com/course/transfer-pricing-master-class-part-2/
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Coursera“转让定价大师班（第二部分）”课程内容总结： 本课程旨在帮助学员掌握为关联交易选择和理解适用的转让定价方法，进行可比性分析，并确定集团内部服务的公允价格。 **核心内容包括：** * **转让定价方法：** 全面理解各种转让定价方法的运作机制、适用条件以及计算方法。 * **可比性分析：** 深入理解交易界定和重要可比性因素的考虑，以及如何进行可比性分析以确定公允价格的必要调整。 * **集团内部服务：** 学习何时提供集团内部服务、如何确定其公允价格，以及OECD指南在集团内部服务和低价值增值活动中的适用条件。 **成功完成本课程后，学员将能够：** * 比较和对比确定公允价格的各种转让定价方法。 * 批判性地分析可比性分析的九个步骤。 * 评估可比性分析中可比对象的运用。 * 解读OECD关于集团内部服务收费的转让定价指南。 * 识别可归类为低价值增值集团内部服务的项目。 **课程备注：** 本课程是总共四部分转让定价课程中的第二部分。虽然各部分可独立学习，但建议按顺序完成所有四部分以获得最佳学习效果。整个课程的其余部分包括：第一部分“转让定价法律框架”，第三部分“转让定价专门领域”，以及第四部分“常设机构、合规与争议解决”。
Course AimsThe aim of this course is to ensure a student can choose and understand the appropriate TP method for controlled transactions, perform a comparability analysis and determine an arm's length charge for Intra-Group Services.For TP Methods, the student will fully understand how each method works, the specific conditions for a method to be applied and be able to perform the calculations required for each method.The module further aims to provide the student with a thorough understanding of the comparability analysis, once the transaction has been delineated and the significant comparability factors taken into account. The comparability analysis is crucial to be able to determine the correction (if any) required to calculate an arm's length price.Lastly intra-group services will be studied, to ascertain when these services are rendered, to determine an arm's length charge for these services and further conditions relating to the application of the OECD guidelines to intra-group services and low value-adding intra-group services.On successful completion of this module, the student should be able to:Compare/contrast the various transfer pricing methods that can be used to determine an arm's length price.Critically analyse the nine steps of a comparability analysis.Evaluate the use of comparables in a comparability analysis.Interpret OECD transfer pricing guidelines surrounding the charging for intra-group services.Identify which intra-group services can be classified as low value-adding intra group services.COURSE NOTE:This course is Module 2 of a 4 Module course on Transfer Pricing. Each Module stands separately, however, we suggest that you complete all 4 courses in order to get the full benefit of these teachings.Additional Modules in the whole course are:Module 1 - Transfer Pricing Legal FrameworkModule 2 (this course) - Sharing Corporate ResourcesModule 3 - Transfer Pricing Specialised AreasModule 4 - PE's & Compliance and Dispute Resolution
