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所在平台: Udemy |
课程主页: https://www.udemy.com/course/transfer-pricing-masterclass-part-4/
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课程名称：转让定价大师班（第四部分） 课程概述： 本模块旨在确保学生理解如何识别、处理、分析和定价某些复杂的转让定价（TP）交易，特别是针对商业重组和常设机构方面，依据经济合作与发展组织（OECD）的指南。课程指导学生理解什么构成商业重组，以及在此情况下如何应用公平交易原则。 对于常设机构，本模块将为学生提供公平交易原则的指导，详细解释OECD范本税收公约第5和第7条，以及利润归属原则。同时，模块还详述OECD指南下的文档要求和与BEPS行动清单相关的特定内容。课程将向学生解释风险管理的概念，并讨论与风险管理相关的主要管理启示。 此外，课程将介绍争议解决的概念，特别是针对相互协议程序（MAP）、预先定价协议（APA）及相应调整的程序。与模块1一样，学生还将获得与文档、风险管理和争议解决主题中的伦理相关的指导。 成功完成本模块后，学生应能够： 1. 识别和评估商业重组的转让定价方面。 2. 论证公平交易原则在商业重组交易中的适用性。 3. 解释OECD范本税收公约中对常设机构的定义。 4. 概述OECD指南文档要求下的风险管理原则。 5. 提示用于解决企业内部争议的争议解决机制（例如，相互协议程序和预先定价协议）。 6. 考虑当今转让定价实践所引发的伦理和道德问题。
Course AimsThe 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, specifically for business restructuring and permanent establishments.The module aims to provide guidance to a student on what classifies as a business restructuring and how the arm's length principle is to be applied in such circumstances.For permanent establishments, the module aims to provide the student with guidance on the arm's length principle. Articles 5 and 7 of the OECD Model Tax Convention, and the attribution of profits principles are to be explained in detail.The module explains the documentation requirements per the OECD guidelines and specific points relating to the BEPS Action list. The concept of risk management is explained to the student. Key management implications relating to risk management is discussed with the student.The concept of dispute resolution is explained to the student, specifically the procedures of MAP's, APA's and corresponding adjustments.As in module 1, the student is also provided with guidance relating to Ethics within the documentation, risk management and dispute resolution themes.On successful completion of this module, the student should be able to:1. Identify and evaluate transfer pricing aspects of business restructurings.2. Justify the applicability of the arm's length principle for business restructuring transactions.3. Interpret tax treaty definitions of what constitutes a permanent establishment as set out in the OECD Model Tax Convention.4. Outline the risk management principles per the documentation requirements of the OECD guidelines.5. Present the dispute resolution mechanisms used to resolve disputes within enterprises (such as the Mutual Agreement Procedure and the Advance Transfer Pricing Agreement).Consider the ethical and moral issues raised by present-day transfer pricing practices.
