An overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities and more.
Learning Objectives
- 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.
