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    PwC India
    Concept of International transaction, AE and TP Methods
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    PwC India

    Concept of International transaction, AE and TP Methods

    Tax Academy

    Instructor: Tax Academy

    Included with Coursera Plus

    •Learn more
    3 modules
    Gain insight into a topic and learn the fundamentals.
    Beginner level

    Recommended experience

    Recommended experience

    Beginner level

    No previous experience is required to pursue this course.

    11 hours to complete
    3 weeks at 3 hours a week
    Flexible schedule
    Learn at your own pace

    3 modules
    Gain insight into a topic and learn the fundamentals.
    Beginner level

    Recommended experience

    Recommended experience

    Beginner level

    No previous experience is required to pursue this course.

    11 hours to complete
    3 weeks at 3 hours a week
    Flexible schedule
    Learn at your own pace
    • About
    • Modules
    • Recommendations
    • Testimonials

    What you'll learn

    • Illustrate the concept of associated enterprise and international transaction as per the Indian Transfer Pricing laws.

    • Evaluate the cases or situations which fall under the ambit of associated enterprise or international transaction.

    • Understand the detailed concept of TP methods.

    • Evaluate the key considerations for selection of the most appropriate TP method and apply to fact-specific situation or transaction.

    Skills you'll gain

    • Benchmarking
    • International Finance
    • Regulation and Legal Compliance
    • Tax Laws
    • Intercompany Accounting
    • Analysis
    • Corporate Tax

    Details to know

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    Assessments

    12 assignments

    Taught in English

    See how employees at top companies are mastering in-demand skills

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    There are 3 modules in this course

    This is the second course in Tax Academy's Transfer Pricing Certification. This certification will provide you with relevant skills to apply transfer pricing knowledge in less than two months.

    In this course, you will build upon your knowledge on the concept and legal principles of associated enterprises or AEs, international transactions and transfer pricing or TP methods. Once you are able to understand each of these concepts, you will be able to evaluate the applicability of transfer pricing on fact-specific situations and will also be able to identify the most appropriate method for benchmarking analysis while establishing the arm’s length nature of intercompany transactions. Learners who complete this certification can gain the skills required to apply to introductory job positions in the industry or consultancies.

    TP regulations provide specific situations when two or more enterprises are considered to be associated enterprises or deemed associated enterprises. It also enumerates in detail the meaning of international transactions and situations which are deemed to be international transactions. In this module, we will explain each of these concepts as per the Indian transfer pricing laws. We will also demonstrate the application of these concepts using some case studies to help you understand the situations where two enterprises should be considered as associated enterprises and what type of transactions fall under the category of international transactions as per the Indian transfer pricing laws.

    What's included

    6 videos2 readings3 assignments

    6 videos•Total 44 minutes
    • Introduction to the Module•2 minutes•Preview module
    • Transfer pricing deep dive •3 minutes
    • Section 92A(2) of the Act •11 minutes
    • Deemed AEs: Section 92A(2) of the Act•15 minutes
    • International transactions•8 minutes
    • Key takeaways•2 minutes
    2 readings•Total 20 minutes
    • Legal provisions - Meaning of AEs•10 minutes
    • Legal provisions - Meaning of international transaction•10 minutes
    3 assignments•Total 72 minutes
    • Practice assessment: Transfer pricing deep dive •6 minutes
    • Practice assessment: Section 92A(2) of the Act •36 minutes
    • Graded assessment:Deep dive: Associated Enterprises and International transactions•30 minutes

    Indian transfer pricing regulations mainly focus on determining the arm’s length price between associated enterprises. The law prescribes certain methods based on which such price can be determined. In this module, we shall explain the transfer pricing methods as prescribed under the transfer pricing laws of India along with the criteria or suitability under certain different situations or cases. We will also take you through the nuances of selecting the most appropriate method while evaluating the intercompany arm’s length nature of transactions.

    What's included

    9 videos9 readings4 assignments

    9 videos•Total 35 minutes
    • Introduction to the Module•2 minutes•Preview module
    • Overview of TP Methods •3 minutes
    • Overview of CUP Methods •3 minutes
    • Computation of ALP using CUP Method•4 minutes
    • Resale Price Method•2 minutes
    • Computation of ALP under RPM •6 minutes
    • Overview of the cost-plus Method •4 minutes
    • Computation of ALP using CP Method•4 minutes
    • Key takeaways•3 minutes
    9 readings•Total 150 minutes
    • Legal provisions - Determination of ALP•30 minutes
    • ICAI Guidance Note•10 minutes
    • OECD & UN TP Manual•25 minutes
    • OECD & UN TP Manual - CUP Method•25 minutes
    • Mumbai ITAT judgement on CUP Method•10 minutes
    • OECD & UN TP Manual - RPM Method•20 minutes
    • Bombay High Court judgement on RPM Method•5 minutes
    • OECD & UN TP Manual - Cost Plus Method•20 minutes
    • Mumbai ITAT judgement on Cost Plus Method•5 minutes
    4 assignments•Total 24 minutes
    • Practice assessment: Overview of CUP Methods and Computation of ALP using CUP methods•3 minutes
    • Practice assessment:Resale Price Method and Computation of ALP under RPM•3 minutes
    • Practice assessment: Cost Plus Method and Computation of ALP under CPM•3 minutes
    • Graded assessment: Methods of Transfer Pricing - Part 1•15 minutes

    Indian transfer pricing regulations mainly focus on determining the arm’s length price between associated enterprises. The law prescribes certain methods based on which such price can be determined. In this module, we shall explain the transfer pricing methods as prescribed under the transfer pricing laws of India along with the criteria or suitability under certain different situations or cases. We will also take you through the nuances of selecting the most appropriate method while evaluating the intercompany arm’s length nature of transactions.

    What's included

    6 videos7 readings5 assignments

    6 videos•Total 37 minutes
    • Introduction to the Module•1 minute•Preview module
    • Computation of Arm's Length price using Transactional Net Method•8 minutes
    • Overview of Profit Split Method - Part 1•9 minutes
    • Overview of Profit Split Method - Part 2•12 minutes
    • Other Method•2 minutes
    • Key Takeaways•3 minutes
    7 readings•Total 240 minutes
    • Legal provisions - Determination of ALP•30 minutes
    • OECD & UN TP Manual - TNMM•90 minutes
    • Bangalore ITAT judgement on TNMM•5 minutes
    • OECD & UN TP Manual - PSM•90 minutes
    • Delhi ITAT judgements on PSM•10 minutes
    • Bangalore ITAT on use of Other Method•10 minutes
    • Mumbai ITAT on use of Other Method•5 minutes
    5 assignments•Total 59 minutes
    • Practice assessment: Computation of Arm's Length price using Transactional Net Method•3 minutes
    • Practice assessment:Overview of Profit Split Method•3 minutes
    • Practice assessment: Other Method•3 minutes
    • Graded assessment: Methods of Transfer Pricing - Part 2•30 minutes
    • Hands-onproject: Concept of International transaction, AE and TP Methods•20 minutes

    Instructor

    Tax Academy
    Tax Academy
    PwC India
    14 Courses•15,534 learners

    Offered by

    PwC India

    Offered by

    PwC India

    © 2022 PwC. All rights reserved. PwC/PwC India refers to PricewaterhouseCoopers Pvt Ltd, with address at Plot No Y-14 Block EP, Sector V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata 700 091, West Bengal, India. Find out more and tell us what matters to you by visiting us at www.pwc.com. Please see www.pwc.com/structure for further details.

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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.

    Access to lectures and assignments depends on your type of enrollment. If you take a course in audit mode, you will be able to see most course materials for free. To access graded assignments and to earn a Certificate, you will need to purchase the Certificate experience, during or after your audit. If you don't see the audit option:

    • The course may not offer an audit option. You can try a Free Trial instead, or apply for Financial Aid.

    • The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

    When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

    If you subscribed, you get a 7-day free trial during which you can cancel at no penalty. After that, we don’t give refunds, but you can cancel your subscription at any time. See our full refund policyOpens in a new tab.

    Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.

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