U.S. Transfer Pricing and Global BEPS
Exploring the tax implications of cross-border transfers between related parties.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
3.5
Author(s)
Steven C. Wrappe, Cory Perry, Matt Piper
Availability
1 year
Product Number
ITCH25SSO
This product has been updated to reflect changes under H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act or OBBBA.
Transfer Pricing for Global Companies
Companies with global operations engage in transfer pricing to move goods, intellectual property, services, and loans across borders to related entities. This course provides an overview of U.S. transfer pricing and global base erosion and profit shifting (BEPS) rules.
This course delves into:
- The arm’s length standard under Section 482 regulations
- Acceptable transfer pricing methods
- Documentation requirements
- Penalties
- BEPS initiatives and their relationship to U.S. and global transfer pricing
Part of a comprehensive international tax education
This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.
This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Key Topics
- Section 482
- Transfer pricing methods
- Levels of documentation
- Base erosion and profit shifting (BEPS)
- Transfer pricing penalties
- BEPS relationship to U.S. and global transfer pricing
- Transfer pricing adjustments
Learning Outcomes
- Identify the accepted transfer pricing methods and recognize when each is appropriate to use.
- Recall how transfer pricing documentation can reduce penalties.
- Recognize the base erosion and profit shifting (BEPS) initiatives and their relationship to U.S. and global transfer pricing.
- Recognize the relationship between transfer pricing and certain areas of international tax.
- Identify fundamental transfer pricing adjustments and their impact on related international tax topics.
Group ordering for your team
2 to 5 registrants
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