Transfer Pricing – Schriftelijk

Deze toplevel Transfer Pricing opleiding adviseert je onder meer over de beantwoording van vragen die je vóór, tijdens of na een confrontatie met de fiscus kunt krijgen. Aan de orde komen zaken als:

• Ontwikkelen, implementeren en documenteren van een (nieuw en) verdedigbaar Transfer Pricing beleid
• Advance Pricing Agreements (APAs): hoe maak je vooraf afspraken met de Belastingdienst?
• Intangibles: hoge winstpotentie maar derhalve ook grote risico’s!
• Supply Chain optimalisatie
• (nieuwe) wet- en regelgeving
• Documentatie vereisten per regio en per land
• Transfer Pricing project- en risicomanagement
• Intellectueel eigendom
• Intra-group services: b.v. hoofdkantoorkosten
• Tal van andere Transfer Pricing vraagstukken

Deze training is bedoeld voor:

• Transfer Pricing managers
• International tax managers
• Controllers
• Accountants
• Belastingadviseurs
• Senior executives die geïnteresseerd zijn in de laatste ontwikkelingen binnen Transfer Pricing

LES I Transfer Pricing ? introduction

• Context of the Transfer Pricing process
• Basic principles and terminology, methodologies

LES II Documentation requirements in the regulatory context of Transfer Pricing

• OECD Transfer Pricing Guidelines
• Factors determining comparability
• Introduction to and application of Transfer Pricing methods: Comparable Uncontrolled Price (CUP) method, Resale Price Method (RPM), Cost Plus Method (CPM), Transactional Profit Split Method (TPSM), Transactional Net Margin Method (TNMM)

LES III Transfer Pricing legislation and guidelines

• Advance Pricing Agreements (APA)
• US: the country of origin
• OECD: setting a global standard
• Europe
• Australia
• Asia
• Latin America
• Trends in national, regional and global documentation standards

LES IV Transfer Pricing policy ? design and implementation

• Transfer Pricing process
• Designing examples for goods, services and intangibles
• Manual: how to design your Transfer Pricing system
• Checklist for taxpayers

LES V Transfer Pricing documentation ? practical aspects

• Transfer Pricing documentation: 3 concepts
• Centralized documentation, local documentation, hybrid approach, documentation issues
• G20/OECD BEPS Action 13
• Master file (tier 1), local file (tier 2), Country-by-Country (CbC) reporting (tier 3), TP form (tier 4)
• Use of the master file in practice
• Use of country-specific files in practice (autonomous and complementary approach)
• Best practices of Transfer Pricing documentation

LES VI Transfer Pricing (pre)controversy management

• Connectivity between 4 boxes
• Audit procedures
• Advance Pricing Agreements (APA)
• Mutual Agreement Procedure (MAP)
• EU Arbitration Convention
• Penalties and interest
• Pre-controversy management tools
• Case examples

LES VII Transfer Pricing project and risk management

• Transfer Pricing project management
• Transfer Pricing documentation and risk assessment

LES VIII Types of inter-company transactions

• List and examples of the most common inter-company transactions
• List and examples of more complex inter-company transactions
• Toolbox for analysis

LES IX Transfer Pricing of intangibles

• The context of Transfer Pricing of intangibles
• Labelling of intangibles
• Identification of intangibles
• Ownership of intangibles (legal and economic)
• Valuation of intangibles
• Examples: valuation of customer list and valuation of customer-related intangibles

LES X
Business restructuring & valuation

• Definition of business restructuring
• Country-specific considerations
• Analysis of the situation before versus after business restructuring
• Valuation aspects of a business restructuring
• OECD Guidelines Chapter IX
• TR 2011/1
• Case Study

LES XI Transfer Pricing and customs

• Differences and similarities between the 2 sets of rules
• International debate on the harmonization of Transfer Pricing and customs valuation
• Price and profit adjustments: alignment procedures in the US and the EU
• Cases

De cursus is geschreven op HBO-niveau.