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所在平台: Udemy |
课程主页: https://www.udemy.com/course/transfer-pricing-masterclass-part-1/
课程评论：没有评论
**课程名称：** 转让定价大师课 (第一部分) **课程概述：** 本课程旨在阐述覆盖转让定价的法律框架。转让定价涉及在多个司法管辖区运营的跨国公司。本模块将为学生提供一个概览，介绍在运用转让定价原则时评估特定司法管辖区法律环境所需的工具。这是一个非常广泛的模块，但它为课程的其他部分奠定了基础。课程将讨论在道德框架内，尤其是在转让定价环境中运作的认识。 本模块还将涵盖非常重要的**“独立交易原则”**和**“功能分析”**，为后续课程打下更坚实的基础。 **独立交易原则**指出，关联方之间就某项产品收取的金额必须与其非关联方之间相同的金额。因此，独立交易的价格就是该交易在公开市场上的价格。 **功能分析**用于转让定价目的。它分析关联企业在交易中执行的功能（考虑所使用的资产和承担的风险）。
The aim of this module is to highlight the legal framework that covers Transfer Pricing. Transfer Pricing touches multinational corporations, working in multiple jurisdictions. This module will provide the student with an overview of the tools needed to assess the the legal environment of a specific jurisdiction when applying the transfer pricing principles. This is a very broad module, however, it lays the foundation for the rest of the course. The appreciation of operating within an ethical framework and specifically within the Transfer Pricing environment is discussed with the students.The module also covers the very important Arm's Length Principle and Functional Analysis, laying further groundwork for the rest of the course.The "Arm's-Length Principle" of transfer pricing states that the amount charged by one related party to another for a given product must be the same as if the parties were not related. An arm's-length price for a transaction is therefore what the price of that transaction would be on the open market.The functional analysis is used for transfer pricing purposes. It analyses the functions performed (taking into account assets used and risks assumed) by associated enterprises in a transaction.
