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Principles of International Transfer Pricing

00. General information

Watch this first: Introduction to this course (11:35)
Quick tips
CLASSES AND UPDATES (1233:49)
Reading material provided and additional material needed
Previous ADIT exam papers and model answers
IFA 2023

I. The fundamental sources of transfer pricing

I.A1 Introduction to sources of transfer pricing (10:14)
I.A2 TP Sources - Treaties art. 9 (16:25)
I.A3 TP Sources - Treaties Articles 11 and 12 (16:24)
I.B TP Sources - 2022 OECD Transfer Pricing Guidelines (31:43)
I.C TP Sources - OECD BEPS Actions 8-10 and 13 (15:07)
I.D&E TP Sources - the UN Practical manual and Case law (9:24)
I.F TP Sources - EU Joint Transfer Pricing Forum (11:30)

II. The Arm's length principle

II The Arm's Length Principle (ALP) - Key concepts (7:48)
II.A and C The arm's length principle (ALP) intro and formulary apportionment (37:42)
II.B Associated enterprises (13:46)
II.D Financial and commercial relations / functional analysis (32:11)

III. Functional analysis

III.A Functional Analysis - Introduction (15:48)
III.B,E.1-2 Functional Analysis - UN Case study (36:13)
III.B,E.3-4 Functional Analysis - Risk (28:31)
III.C,D Funct. Ana.: selection of methods and entity characterisation

IV. Transfer pricing methods

IV.1 Transfer pricing methods - Intro (18:30)
IV.2 TP Methods - Interaction with P&L (11:13)
IV.3 TP Methods - CUPs (19:34)
IV.4 TP Methods - CUP, Commodities, 6th method (14:23)
IV.5 TP methods - Resale Price Method (29:22)
IV.6 TP methods - Cost Plus Method (27:40)
IV.7 TP methods - TNMM (22:44)
IV.7 TP methods - Profit Split (46:09)

V. Comparability

Demo - The 9 comparability steps (7:49)
V.A Comparability analysis - Intro and base case study facts (34:49)
V.B1 CA - Step 1: Choosing applicable years and multi year data (29:22)
V.B2 - CA Step 2 - Broad based analysis & Business strategies (36:42)
V.B3 CA - Step 3: Review controlled transaction - functional analysis (57:23)
V.B.4 CA - Step 4: Internal comparables (11:48)
V.B.5 CA - Step 5: External comparables (36:16)
V.B.6 CA - Step 6: TP Method (26:16)
V.B.7 CA - Steps 7-9: Comparables and adjustments (24:30)
V.C-E Lack of data, info sources, and timing (37:40)

VI. Specific transactions

VI.A. Intra-group services (66:51)
VI.B. Intra-group financial services (146:33)
VI.B.3 Thin cap rules (46:41)
VI.C.1 Specific transactions - Intangibles - Introduction (21:04)
VI.C.2 STs - Intangis - Legal ownership (77:27)
VI.C.3 STs - Intangis - Transfer of intangibles (46:53)
VI.C.4 Intangibles - Hard To Value Intangibles (42:14)
VI.D Business restructurings (74:41)
VI.E.1 Cost contribution agreements - practical examples (43:14)

VII. Permanent establishments (PEs)

VII.A.1 Permanent Establishments - Introduction (15:19)
VII.A.2 PEs - Art 5 (40:04)
VII.A.3 PEs - Art 5-5 to 5-7 (24:58)
VII.B.1 PEs - Art 7 (13:09)
VII.B.2 PEs - Art 7 (12:14)
VII.C.1 PEs - OECD AOA 2010 (15:46)
VII.C.2 PEs - AOA - Functions (10:41)
VII.C.3 PEs - AOA - Risks (9:03)
VII.C.4 PEs - AOA - Assets (19:45)
VII.C.5-10 PEs - AOA (72:17)

VIII. Compliance issues

VIII.A - Documentation (80:50)
VIII.CandD - Audits and risk assessment (69:37)

IX. Tax disputes and avoiding double taxation

IX.A.1 Avoiding double tax - Adjustments (17:52)
IX.B.1 Avoiding double tax - MAPs (25:14)
IX.B.2 MAPS - Stats and art 25 (18:33)
IX.B.3 MAPs and arbitration - Art 25 (13:58)
IX.C.1 Arbitration - MLI (8:28)
IX.C.2 Arbitration - MLI (18:22)
IX.D.1 Arbitration - EU Arbitration Convention (17:17)
IX.D.2 EU Arbitration Convention - Code of Conduct (16:13)
IX.E. Advance Pricing Agreements (78:10)

X. Other issues

X.A. A Base Erosion and Profit Shifting Project (154:41)
X.B. Interaction between customs valuation and TP (30:50)
X.C Safe harbours - OECD TPG (50:59)
X.D E-commerce and TP (20:56)
X.E.1 Pillar 1 - Amount A - 1 (26:02)
X.E.1 Pillar 1 Amount A - 2 (62:37)
X.E.1 - Pillar 1 - Amount B (36:21)
X.E.2 Pillar 2 (119:07)

XI. Old exams

XI. ADIT exams 2019-06 01 (6:37)
XI. ADIT exams 2019-06 Part A, Question 1, part 1 (18:45)
XI. ADIT exams 2019-06 Part A, Question 1, part 2 a (16:30)
XI. ADIT exams 2019-06 Part A, Question 1, part 2 b (22:26)
XI. ADIT exams 2019-06 Part A, Question 1, part 3 (9:51)
XI. ADIT exams 2019-06 Part A, Question 2, part 1 (27:00)
XI. ADIT exams 2019-06 Part A, Question 2, part 2 (27:27)
XI. ADIT exams 2019-06 Part B, Question 3 (37:58)
XI. ADIT exams 2019-06 Part B, Question 4 (27:35)
XI. ADIT exams 2019-06 Part C, Question 5 (18:36)
XI. ADIT exams 2019-06 Part C, Question 6 (17:22)
XI. ADIT exams 2019-06 Part C, Question 7 (19:02)
XI. ADIT exams 2019-06 Part C, Question 8 (17:13)
XI. ADIT exams 2019-06 Part C, Question 9 (12:31)

XII. Case law

3M US 2023 (17:58)
AgroCity CA 2020 (26:07)
Altera US 2020 - Stock options and CCAs (36:53)
AMBEV Malteria Pampa - triangulation AR 2023 (17:12)
Apple State Aid 2020-2024 (80:26)
BAT NL 2022 (48:05)
BE DEMPE functions (25:14)
Bennett Coleman IN 2021 (17:55)
BlackRock UK 2022 (42:26)
Bondo Tea Estates (23:34)
Cameco CA 2020 (45:02)
Chevron AU 2017 (37:23)
Coca Cola 2020 - US (48:15)
DSG UK 2009 (27:35)
Du Pont de Nemours 1979 - Berry ratio (23:41)
Ecco 2020 - Denmark (35:50)
EFTA and CJEU cases on establishment, BEPS and TP (32:53)
Ferragamo France 2022 (18:31)
FIAT State Aid TP aspects (28:53)
Finnish GAAP vs Group GAAP 2021 (8:24)
French long term loss makers 2021 23 (42:20)
GE Capital 2010 (20:05)
GlaxoSmithKlein CA 2010 (22:11)
Glencore Copper Mine AU (40:59)
Irish Banks 2020 - UK (29:39)
LG Electronics India 2013 (56:07)
Maersk Olie og Gas DK 2022 (36:55)
Maruti-Suzuki (35:14)
Medtronics 2022 (33:55)
Mopani Copper Mines 2020 - Zambia (31:58)
AS Rigas Dzirnavnieks (19:39)
Roche AU - 2008 (33:59)
Sara Lee EC 2020 - Direct appl 9-1 (21:52)
Singapore Telecom Australia 2021 (60:25)
Skechers reorg and IT 2023 (22:14)
SNF AU 2011 (45:28)
Tetra Pak 2021 - Denmark (30:56)
Unilever Kenya (28:13)
UPS-Asia IN 2022 (26:30)
Yazaki Europe Ltd - 2019 SE PE profit allocation (11:16)
Zinc Smelter B.V. - 2020 The Netherlands (25:25)

XIV OECD TPG podcasts

05 Documentation (120:58)
07 Intra-group services (64:04)
10 Financial transactions (142:55)
AOA (226:31)

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