This is the third course in Tax Academy's Transfer Pricing Certification. This certification will provide you with the relevant skills to apply transfer pricing knowledge in less than two months.
Transfer pricing assessment, APA and Intra-group services
Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
9 hours to complete
3 weeks at 3 hours a week
Flexible schedule
Learn at your own pace
What you'll learn
Understand the academic and practical aspects of the Indian transfer pricing assessments and appeal.
Learn about the penalty provisions as prescribed under the Indian transfer pricing laws.
Describe the concept of APA and its importance along with the legal provisions governing the practical and procedural aspects.
Skills you'll gain
Details to know
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Assessments
14 assignments
Taught in English
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There are 3 modules in this course
In this module, we shall outlay the concept and laws in relation to the transfer pricing assessments and appeals along with the time limits and penalty provisions as prescribed in the Indian Transfer Pricing laws. The module will help you understand the legal provisions relating to the assessments procedure, the role and powers of the Assessing Officer and Transfer Pricing Officer and the prescribed time limits for furnishing the requisite information and completion of the procedure. You will also gain an understanding of the applicable penalties in case of non-compliance.
What's included
6 videos6 readings5 assignments
APA is an advance pricing agreement between the Indian taxpayers and the tax authorities for determination of the arm’s length price or manner of computation of ALP for a continuing or future international transaction. In this module, we shall explain the concept of APA, commonly known as APA, and the key considerations and the benefits of entering into an APA. We shall also discuss the various types of APA, the administrative compliances and the procedural aspects.
What's included
8 videos4 readings4 assignments
In this module, we shall explain the concept of intra-group services. Intra-group services are one of the most litigative issues in the Indian as well as global litigation landscape. Therefore, it will be interesting to discuss various nuances involved in the evaluation of the arm’s length price for intra-group services. In this module, we shall cover the perspective of taxpayers and tax authorities for intra-group services. We shall also discuss the various categories of intra-group services and the guidance prescribed in the Organisation for Economic Co-operation and Development TP Guidelines and United Nations TP Manual. The module will also provide an overview of certain landmark judgements as reading materials, which will help you gain a deeper understanding of the approach by the appellate authorities.
What's included
7 videos5 readings5 assignments
Instructor
Offered by
Recommended if you're interested in Finance
University of Glasgow
Microsoft
University of Illinois Urbana-Champaign
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Frequently asked questions
This program is industry agnostic and is relevant for learners who want to acquire knowledge and skills in the field of transfer pricing for entry-level jobs in transfer pricing consultancies, in-house TP departments and functions, TP-related litigation, and transfer pricing compliances.
Upon successful completion of each course, including the graded assessments, you will be eligible for the respective course completion certificate. To obtain the full specialisation certificate, you must complete all courses along with the graded assessments.
It is recommended to take each course in the order in which they are listed, as each course builds on the skills developed from the previous course. Unless you are taking the course with prior knowledge either independently or through the previous course, you may find it difficult to complete a later course.