Focuses on U.S. transfer pricing and global base erosion and profit shifting (BEPS).
Learning Objectives
Identify fundamental transfer pricing adjustments and their impact on related international tax topics.;Recognize the relationship between transfer pricing and certain areas of international tax.;Determine when IRC Section 482 applies.;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.
Major Topics
Section 482;Transfer pricing methods;Levels of documentation;BEPS overview;BEPS relationship to U.S. and global transfer pricing
