- * Introductory
- In association with Quorum Training
The course is aimed at giving a basic understanding of transfer pricing. As a result of attending, participants should be able to assess the risks associated with their transfer pricing and be able to document relatively straightforward transfer pricing within groups of companies.
Specifically the course will cover the following:
- * The legislative framework within the UK
- The OECD transfer pricing guidelines
- Application of the guidelines to hard goods
- Application of the guidelines to services
- Transfer pricing of intangibles
- Importance of functional analysis
- What does transfer pricing documentation look like
- The current risk based approach to enquiries by HMRC