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所在平台: Udemy |
课程主页: https://www.udemy.com/course/transfer-pricing-masterclass-part-3/
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课程名称：转让定价大师班（第三部分） 课程概述：本模块的目的是确保学生理解如何识别、处理、分析和定价部分更复杂的转让定价（TP）交易，遵循经济合作与发展组织（OECD）的指导原则。课程旨在提供足够的指导，使学生能够识别无形资产交易及其所有者，了解如何为这些交易定价，如何处理和定价无形资产的转让，并依据OECD指导原则和公平交易原则进行分配。 本模块将使学生详细理解成本分担安排，如何将公平交易原则应用于此类安排以及如何进行调整。此外，学生还将了解转让定价环境中各种类型的财务交易，包括现金池，并提供相应的定价指导，确保遵循公平交易收费标准。 完成课程后，学生将能够： 1. 根据OECD指导原则识别无形资产交易以供转让定价。 2. 评估加入或退出成本分担安排（CCA）的一般问题。 3. 概述各种类型的关联公司财务交易（包括现金池）。 4. 区分成本分担安排与其他交易。 5. 确认关联企业为成本分担安排下的交易设定的条件是否与公平交易原则一致。 课程备注：本课程是转让定价四个模块中的第二部分。每个模块独立，但建议完成所有四个模块，以充分受益于这些课程的教学。其他模块包括：模块1 - 转让定价法律框架，模块2 - 企业资源共享，模块3（本课程） - 转让定价专项领域，模块4 - 常设机构、合规与争议解决。
Course Aims:The aim of this module is to ensure a student understands how certain of the more complex type of TP transactions are to be identified, treated, analysed and priced in terms of the OECD guidelines.The module aims to provide sufficient guidance to a student to identify Intangible transactions, their owners, how these are to be priced, how the transfer of intangibles is to be treated & priced and allocations to be made based upon the OECD guidelines and the arm's length principle.The module aims to provide the student with a detailed understanding of cost contribution arrangements, the application of the arm's length principle to such arrangements and how adjustments are to be made.The module aims to provide an understanding of the various types of financial transactions in a TP environment including cash pooling and provides guidance on how to price such transactions on an arm's length charge.When the course is complete the student will be able to:1. Identify intangible transactions for transfer pricing purposes as per the OECD Guidelines.2. Review the general issue of entities joining or leaving a Cost Contribution Arrangement (CCA).3. Outline the various types of inter-company financial transactions (including cash pooling).4. Distinguish cost contribution arrangements from other transactions.5. Recognise whether the conditions established by associated enterprises for transactions covered by a CCA are consistent with the arm's length principle.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 - Sharing Corporate ResourcesModule 3 (this course) - Transfer Pricing Specialised AreasModule 4 - PE's & Compliance and Dispute Resolution
