Course

Concept of International transaction, AE and TP Methods

PwC India

This course, offered by PwC India, is the second in Tax Academy's Transfer Pricing Certification. The program equips learners with essential skills to apply transfer pricing knowledge effectively. Through a comprehensive curriculum, participants will build on their understanding of associated enterprises, international transactions, and transfer pricing methods, enabling them to evaluate the applicability of transfer pricing in specific situations and select the most appropriate method for benchmarking analysis to establish the arm’s length nature of intercompany transactions.

  • Understand the concept of associated enterprise and international transaction as per Indian Transfer Pricing laws.
  • Evaluate the cases or situations falling under the ambit of associated enterprises or international transactions.
  • Gain a detailed understanding of TP methods and the key considerations for selecting the most appropriate method.
  • Apply these skills to fact-specific situations or transactions.

Completing this certification will enable learners to apply for introductory job positions in the industry or consultancies, making them valuable assets in the field of transfer pricing.

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Concept of International transaction, AE and TP Methods
Course Modules

This course comprises three modules. Module 1 delves into associated enterprises and international transactions, Module 2 focuses on transfer pricing methods, and Module 3 covers advanced transfer pricing methods and practical applications.

Deep dive: Associated Enterprises and International transactions

This module provides a comprehensive understanding of associated enterprises (AEs) and international transactions. Key topics include legal provisions, the meaning of AEs and international transactions, and graded and practice assessments to reinforce learning.

Methods of Transfer Pricing - Part 1

Module 2 introduces transfer pricing methods, including the cost plus method, resale price method, and comparable uncontrolled price method. Learners will explore legal provisions and key considerations for determining the arm’s length price, supported by practical assessments to apply their knowledge.

Methods of Transfer Pricing - Part 2

The final module delves into advanced transfer pricing methods, such as the transactional net method and profit split method. Additionally, learners will engage in a hands-on project to apply their knowledge to real-world scenarios, enhancing their practical skills in the field of transfer pricing.

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