Date and Time:
July 28, 2021 4:30 pm - 6:00 pm
August 2, 2021 4:30 pm - 6:00 pm
August 4, 2021 4:30 pm - 6:00 pm
August 6, 2021 4:30 pm - 6:00 pm
August 9, 2021 4:30 pm - 6:00 pm
August 11, 2021 4:30 pm - 6:00 pm
August 13, 2021 4:30 pm - 6:00 pm
Event Location:
Online, India
Description
Transfer pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. There are several methods that multinational enterprises (MNEs) and tax administrations can use to determine accurate transfer pricing for transactions between associated enterprises. The Organisation for Economic Co-operation and Development (OECD) outlines transfer pricing methods that MNEs and tax administrations can use.
Design and implementation of transfer pricing policies aligned with a value-chain analysis for domestic and multinational groups. Policies that comply with the arm’s length principle through the correct application of the methodologies included in the OECD Transfer Pricing Guidelines, allowing compliance with the transfer pricing obligations in all the countries in which the group operates.
Achromic Point presents a Virtual Training Course on Transfer Pricing and Related Compliances discussing about the process, factors determining, Controversy Management and much more.
Benefits of Attending:
- Understand the transfer pricing process
- Understand Basic principles and terminology and methodologies
- Understand about the OECD Transfer Pricing Guidelines
- Understand how to manage APA, MAP & EU Arbitration Convention
- Understand how the Labelling of intangibles and Identification of intangibles done
Thought Leaders:
- Rajneesh Verma
Associate Partner
BSR & Co. LLP
- Vidur Puri
Senior Partner
SCV & Co. LLP
- Abhay Saboo
Sudit K Parekh & Co. LLP
- Lokesh Gupta
Sudit K Parekh & Co. LLP
- Hemlata Sharma
Associate Director
BSR & Co. LLP
- Pranshu Goel
Partner
Ashok Pranshu & Co
- Dilip Gupta
Founder & Advisor
Wecore Advisors LLP
- Shruti Gupta
Manager
BSR & Co. LLP - Saksham Jain
Manager
BSR & Co. LLP
Brochure: Transfer Pricing_V4
Event Timelines
• Why Transfer Pricing
• Basic principles and applicability
• International Guidelines Overview (OECD guidelines, UN Manual etc.)
• Transfer Pricing Law in India
o Overview of the provisions
o Definition of associated enterprise, international transaction, specified domestic transactions etc.
• Relevance of Functions, Assets & Risk (FAR) Analysis
• Determination of arm’s length price
o Introduction to and application of Transfer Pricing methods
o Concept of tested party and profit level indicator
o Benchmarking and selection of comparables
o Range concept and multiple year data
• Transfer Pricing policy planning
• Various business models
• Transfer Pricing risks & Tax provisioning
• Annual Transfer Pricing Compliance
o Transfer Pricing Study Report
o Accountants Report
o OECD BEPS Action Plan 13 compliances in India
- Master File
- Country by Country Report
- Practical Considerations
• Penal implications
• India TP Litigation Process
• Key Triggers for TP Scrutiny
• Alternate Dispute Resolution Mechanisms
o Advance Pricing Agreements (APA)
o Mutual Agreement Procedure (MAP)
o Safe Harbour Provisions
• Secondary adjustment implications
o India regulations
o International practice
o Practical examples
• Limitation of interest deduction u/s 94B
o India regulations
o International practice
o Practical examples
• List and examples of the most common inter-company transactions
• List and examples of more complex inter-company transactions
• Audit issues, key considerations, and best practices
• The context of Transfer Pricing of intangibles
• Labelling of intangibles
• Identification of intangibles
• Significance of Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE)
• Ownership of intangibles (legal or economic)
o Overview of Action Plan 8-10 of the OECD BEPS Action plan
• Arm’s length analysis of intangibles
o Use of intangible
o Transfer of routine intangible
o Transfer of unique intangible
• Case study
• Business restructuring – concept and triggers
• Key considerations to evaluate the applicability of business restructuring
• Valuation aspects of a business restructuring
• Case study
• Transfer Pricing and Customs Valuation
• Transfer Pricing and GST
• Transfer Pricing and Section 56
• Transfer Pricing and GAAR
• Transfer Pricing and POEM