Event Date

INDIA - 28/07/2021 - 13/08/2021

Event Description

Virtual Training Course On Transfer Pricing And Related Compliances

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

Event Agenda

 Agenda:-

 
28th July, 2021
4.30 PM- 06.00 PM
 
Session 1: Transfer Pricing – Introduction
·         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
2nd August, 2021
4.30 PM- 06.00 PM
 
Session 2: Transfer Pricing Policy & Compliance
·         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
4th August, 2021
4.30 PM- 06.00 PM
 
Session 3: Transfer Pricing Controversy Management
·         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
6th August, 2021
4.30 PM- 06.00 PM
 
Session 4: Types of Inter-Company Transactions
·         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
9th August, 2021
4.30 PM- 06.00 PM
 
Session 5: Transfer Pricing of intangibles
·         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
11th August, 2021
4.30 PM- 06.00 PM
 
Session 6: Business Restructuring (BR) and Valuation
·         Business restructuring – concept and triggers
·         Key considerations to evaluate the applicability of business restructuring
·         Valuation aspects of a business restructuring
·         Case study
13th August, 2021
4.30 PM- 06.00 PM
 
Session 7 : Transfer Pricing – Interplay with other taxes
·         Transfer Pricing and Customs Valuation
·         Transfer Pricing and GST
·         Transfer Pricing and Section 56
·         Transfer Pricing and GAAR
·         Transfer Pricing and POEM
28th July, 2021
4.30 PM- 06.00 PM
 
Session 1: Transfer Pricing – Introduction
·         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
2nd August, 2021
4.30 PM- 06.00 PM
 
Session 2: Transfer Pricing Policy & Compliance
·         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
4th August, 2021
4.30 PM- 06.00 PM
 
Session 3: Transfer Pricing Controversy Management
·         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
6th August, 2021
4.30 PM- 06.00 PM
 
Session 4: Types of Inter-Company Transactions
·         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
9th August, 2021
4.30 PM- 06.00 PM
 
Session 5: Transfer Pricing of intangibles

Date

28/07/2021 - 13/08/2021

Time

Opening Day Time: 4:30 pm - 6:00 pm
Closing Day Time: 4:30 pm - 6:00 pm

Venue

Webinar

Brochure

Download Link : Transfer Pricing_V4.pdf

Registration Fees

INR 8,000.00

Event Calender

June 2021 July 2021 August 2021