Udemy
UdemyTransfer Pricing Fundamentals
4.6(2,103)5k studentsBEGINNEREnglish
Korshub's take
Understand the Rules Behind the Headlines
Transfer pricing sounds complex because it is—but it's also foundational to international tax strategy. This course gives you the clarity: what transfer pricing actually is, why it matters to multinationals and tax authorities, and how the rules evolved to prevent abuse.
Rather than drilling into a single country's regulations, the course explores universal principles. You'll learn the arm's length concept (the central idea driving all modern transfer pricing), understand comparability analysis, and see the five key OECD methods and when they apply. Documentation requirements and functional analysis round out the technical picture.
Ideal for accounting and tax professionals entering the field—or those already dealing with intragroup transactions and needing to understand the framework driving their work.
About this course
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.
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