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Transfer Pricing course contents table of reading materials by lecture

Table of Contents

TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials

 General ongoing reading as the courses advance:

1. reading about 10 pages a week to gain an overview understanding:http://iitfconnect.com/wp-content/uploads/2018/04/An-Overview-of-Transfer-Pricing-by-IBFD.pdf

2. 6 Chapter Transfer Pricing B Arnold International Tax Primer 3rd ed

3. PWC International TP 2015-16:

Part 1: Developing defensible transfer pricing policies

Introduction……………………………………3

Categories of inter-company transfer…..9

The work of the OECD…………………….25

Establishing a transfer pricing policy – practical considerations………………..47

Specific issues in transfer pricing………71

Managing changes to a transfer pricing policy……………………………….101

Dealing with an audit of transfer pricing by a tax authority………………..115

Financial services………………………….121

Transfer pricing and indirect taxes…..139

Procedures for achieving an offsetting adjustment…………………….157

The OECD’s BEPS Action Plan………….165

4. 11-13 OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

5. 11-13 UN Practical Manual on Transfer Pricing for Developing Countries, 2017

Start your Assignment 3 preparation now – start reading the EXTENSIVE DOCUMENTS: the pre-trial filing of Coca-cola to the US tax court, and the long list of supporting articles, and start summarizing the case using the principles in http://iitfconnect.com/wp-content/uploads/2018/04/1-reading-cases-ssrn-id1160925.pdf  This may appear as a key exam question as well. The coca-cola case pre-trial document and articles can be found here:   http://iitfconnect.com/?p=675

If you want to work through practical problems, a good publication is Elizabeth King, Transfer  Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions, Kindle edition (2009):Part III Case Studies: https://www.amazon.com/Transfer-Pricing-Corporate-Taxation-Implications-ebook/dp/B001VNC9FE

 

 

TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials

 Lecture 1:  TP Legal Framework

http://iitfconnect.com/?p=696

 

Lecture 2:  TP Legal Framework

http://iitfconnect.com/?p=701

 

Lecture 3:  TP Legal Framework

http://iitfconnect.com/?p=705

 

Lecture 4:  TP Legal Framework

http://iitfconnect.com/?p=707

 

Lecture 5:  ALP and introduction to comparability

http://iitfconnect.com/?p=721

 

Lecture 6:  Functional Analysis

http://iitfconnect.com/?p=724

 

Lecture 7:  TP Methods

http://iitfconnect.com/?p=728

 

Lecture 8:  TP Methods

http://iitfconnect.com/?p=731

 

Lecture 9:  TP Methods

http://iitfconnect.com/?p=733

 

Lecture 10:  Comparability Analysis Part I

http://iitfconnect.com/?p=736

 

Lecture 11:  Comparability Analysis Part II

http://iitfconnect.com/?p=739

 

Lecture 12:  Comparability Analysis Part III

http://iitfconnect.com/?p=741

 

Lecture 13:  Intra-group Services Part I

http://iitfconnect.com/?p=743

 

Lecture 14:  Intra-group Services Part II

http://iitfconnect.com/?p=746

 

Lecture 15:  Intangibles Part 1

http://iitfconnect.com/?p=750

 

Lecture 16:  Intangibles Part II

http://iitfconnect.com/?p=753

 

Lecture 17:  Intangibles Part III

http://iitfconnect.com/?p=756

 

Lecture 18:  Cost contribution arrangements

http://iitfconnect.com/?p=758

 

Lecture 19:  Cost contribution arrangements

http://iitfconnect.com/?p=762

 

Lecture 20:  Financing I

http://iitfconnect.com/?p=766

 

Lecture 21:  Financing II

http://iitfconnect.com/?p=768

 

Lecture 22 and 23:  Business Restructuring I & II

http://iitfconnect.com/?p=770

 

Lecture 24 and 25:  Permanent Establishments I & II

http://iitfconnect.com/?p=774

 

Lecture 26 and 27:  Compliance Part I & II

http://iitfconnect.com/?p=778

 

Lecture 28:  Dispute

http://iitfconnect.com/?p=782

 

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Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
Typical outcomes Build defensible TP files and strategies, improve audit readiness Design cross-border structures within rules, mitigate double tax Apply SA tax law accurately, manage reviews and disputes
Entry point Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award Best for What you achieve Assessment highlights
PG Certificate Foundation to intermediate upskilling Core concepts, frameworks, and applied techniques Short case write ups, timed responses, applied tasks
PG Diploma Expanding technical depth and application Advanced analysis, risk management, documentation quality Integrated case assignments, policy memos, oral defence
MSc Leaders and specialists building authority Capstone project and research backed practice outcomes Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
Outcomes Confident litigation preparation and defence for TP disputes Stronger execution, clear roles, measurable team performance Reduced VAT errors, better cash flow, fewer surprises at audit Structured governance, fewer findings, faster dispute resolution
Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected