IIRF Online > Finance & Accounting > Taxes > Transfer Pricing > Transfer Pricing: Basic concepts and compliances
Transfer Pricing: Basic concepts and compliances by Coursera
Course Highlights
- Define the landscape of transfer pricing, basic concepts and TP compliances.
- Learn to prepare transfer pricing documentation along with an understanding of the key areas to be mindful of while preparing the report.
- Outline the contents of the Master File and Country-by-Country report or CbCR along with the administrative procedure and forms for filing.
- Describe the penalties prescribed for non-compliance with the TP regulations.
Skills you will learn!
Curriculum
29 Topics
Introduction to the module
Concept of TP
Overview of TP Regulations
Associate Enterprises
International Transactions
Domestic Transfer Pricing
Arm's Length Price and its Assessment
Safe Harbour and Advance Pricing Agreement
TP Compliance
Secondary Adjustment
Key takeaways
Introduction to transfer pricing and arm's length principle
Legal provisions - Applicability of TP Regulations in India
Legal provisions - Definition of Associated Enterprise
Legal provisions - Meaning of International transactions
Legal provisions - Meaning of specified domestic transaction
Supreme Court judgement - Glaxo SmithKline Asia (P) Ltd.
Legal provisions - Arm’s length price and its assessment
Legal provisions - Safe harbour rules
Legal provisions - Indian Advance Pricing Agreement
Legal provisions - Transfer pricing compliances
Legal provisions - Secondary adjustments
Practice assessment: Concepts and overview of TP Regulations
Practice assessment: Associate Enterprises
Practice assessment: International Transactions
Practice assessment: Overview of Domestic Transfer Pricing
Practice assessment: TP Compliance
Practice assessment: Secondary Adjustment
Graded assessment: Transfer pricing regulations: An overview
13 Topics
Introduction to the Module
Compliance Requirements
Contents of TP report
Other TP Compliances
Key Takeaways
Legal provisions - TP Documentation
PwC Tax Insight - Three-tiered TP documentation requirements
ICAI - Guidance Note
PwC FAQs on three- tiered documentation
Practice assessment: Compliance Requirements
Practice assessment: Contents of TP report
Graded assessment: Transfer pricing–related compliances
Hands-on-project: Transfer Pricing- Basic concepts and compliances
Transfer Pricing: Basic concepts and compliances
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