Introduction to transfer pricing
This course was designed for tax practitioners who wish to build a strong foundation of the basic principles of transfer pricing for international operations and develop effective strategies to reduce tax risk.
Are you a tax practitioner who would like a better understanding of the foundational principles of transfer pricing? If so, this course is for you.
The material in this course reflects legislative changes as of October 31, 2021.
You will learn about:
Topics include:
- what transfer pricing is and why it is important
- the definition of the arm’s length principle
- controlled and uncontrolled transactions
- types of intercompany transactions
- transfer pricing methods
- comparability factors
- an overview of s.247 of the Income Tax Act
- form T106 reporting
- country-by-country reporting
- dispute resolution processes and procedures
- the differences between United States and Canada transfer pricing regimes
- recent transfer pricing court cases
- 2017 OECD Guidelines and the OECD’s base erosion and profit shifting (BEPS) project
Who should attend?
- Tax practitioners who wish to gain a foundational understanding of Canadian transfer pricing
