Concept of International transaction, AE and TP Methods
- Offered byCoursera
Concept of International transaction, AE and TP Methods at Coursera Overview
Duration | 11 hours |
Start from | Start Now |
Total fee | Free |
Mode of learning | Online |
Official Website | Explore Free Course  |
Credential | Certificate |
Concept of International transaction, AE and TP Methods at Coursera Highlights
- Earn a certificate from PwC India
- Add to your LinkedIn profile
- August 2023
- 12 quizzes
Concept of International transaction, AE and TP Methods at Coursera Course details
- 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.
- 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.
Concept of International transaction, AE and TP Methods at Coursera Curriculum
Deep dive: Associated Enterprises and International transactions
Introduction to the Module
Transfer pricing deep dive
Section 92A(2) of the Act
Deemed AEs: Section 92A(2) of the Act
International transactions
Key takeaways
Legal provisions - Meaning of AEs
Legal provisions - Meaning of international transaction
Practice assessment: Transfer pricing deep dive
Practice assessment: Section 92A(2) of the Act
Graded assessment:Deep dive: Associated Enterprises and International transactions
Methods of Transfer Pricing - Part 1
Introduction to the Module
Overview of TP Methods
Overview of CUP Methods
Computation of ALP using CUP Method
Resale Price Method
Computation of ALP under RPM
Overview of the cost-plus Method
Computation of ALP using CP Method
Key takeaways
Legal provisions - Determination of ALP
ICAI Guidance Note
OECD & UN TP Manual
OECD & UN TP Manual - CUP Method
Mumbai ITAT judgement on CUP Method
OECD & UN TP Manual - RPM Method
Bombay High Court judgement on RPM Method
OECD & UN TP Manual - Cost Plus Method
Mumbai ITAT judgement on Cost Plus Method
Practice assessment: Overview of CUP Methods and Computation of ALP using CUP methods
Practice assessment:Resale Price Method and Computation of ALP under RPM
Practice assessment: Cost Plus Method and Computation of ALP under CPM
Graded assessment: Methods of Transfer Pricing - Part 1
Methods of Transfer Pricing - Part 2
Introduction to the Module
Computation of Arm's Length price using Transactional Net Method
Overview of Profit Split Method - Part 1
Overview of Profit Split Method - Part 2
Other Method
Key Takeaways
Legal provisions - Determination of ALP
OECD & UN TP Manual - TNMM
Bangalore ITAT judgement on TNMM
OECD & UN TP Manual - PSM
Delhi ITAT judgements on PSM
Bangalore ITAT on use of Other Method
Mumbai ITAT on use of Other Method
Practice assessment: Computation of Arm's Length price using Transactional Net Method
Practice assessment:Overview of Profit Split Method
Practice assessment: Other Method
Graded assessment: Methods of Transfer Pricing - Part 2
Hands-onproject: Concept of International transaction, AE and TP Methods
Concept of International transaction, AE and TP Methods at Coursera Admission Process
Important Dates
Other courses offered by Coursera
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