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The aim of this module is to ensure a student understands how certain of the more complex type of TP transactions are to be identified, treated, analysed and priced in terms of the OECD guidelines, specifically for business restructuring and permanent establishments…

The aim of this module is to ensure a student understands how certain of the more complex type of TP transactions are to be identified, treated, analysed and priced in terms of the OECD guidelines, specifically for business restructuring and permanent establishments.

The module aims to provide guidance to a student on what classifies as a business restructuring and how the arm’s length principle is to be applied in such circumstances.

 

For permanent establishments, the module aims to provide the student with guidance on the arm’s length principle. Articles 5 and 7 of the OECD Model Tax Convention, and the attribution of profits principles are to be explained in detail.

The module explains the documentation requirements per the OECD guidelines and specific points relating to the BEPS Action list. The concept of risk management is explained to the student. Key management implications relating to risk management is discussed with the student.

The concept of dispute resolution is explained to the student, specifically the procedures of MAP’s, APA’s and corresponding adjustments.

As in module 1, the student is also provided with guidance relating to Ethics within the documentation, risk management and dispute resolution themes.

On successful completion of this module, the student should be able to:

  1. Identify and evaluate transfer pricing aspects of business restructuring.
  2. Justify the applicability of the arm’s length principle for business restructuring transactions.
  3. Interpret tax treaty definitions of what constitutes a permanent establishment as set out in the OECD Model Tax Convention.
  4. Outline the risk management principles per the documentation requirements of the OECD guidelines.
  5. Present the dispute resolution mechanisms used to resolve disputes within enterprises (such as the Mutual Agreement Procedure and the Advance Transfer Pricing Agreement).
  6. Consider the ethical and moral issues raised by present-day transfer pricing practices.

COURSE NOTE:

This course is Module 1 of a 4 Module course on Transfer Pricing.  Each Module stands separately, however, we suggest that you complete all 4 courses in order to get the full benefit of these teachings.

Additional Modules in the whole course are:

  • Module 1 – Transfer Pricing Legal Framework
  • Module 2  – Sharing Corporate Resources
  • Module 3 – Transfer Pricing Specialised Areas
  • Module 4 (this course) – PE’s & Compliance and Dispute Resolution

Course Curriculum

Introduction
Course Resource Material 00:30:00
Lecture 1 - Business Restructuring (Part 1)
Part 1 – What Constitutes Business Restructuring 00:19:42
Part 2 – Models 00:13:56
Part 3 – Guidance 00:13:05
Part 4 – Restructuring – Arm’s Length pricing 00:27:36
Lecture 2 - Business Restructuring (Part 2)
Part 1 – Intro & SA Case 1 00:19:17
Part 2 – 2x Canadian Cases 00:33:27
Part 3 – Australian Case 00:13:26
Lecture 3 - Permanent Establishments (Part 1)
Part 1 – Intro & Article 5 00:17:13
Part 2 – Article 5, Continued 00:25:25
Part 3 – PE Decision Tree 00:17:24
Part 4 – Examples 00:16:51
Part 5 – Case Studies 00:17:40
Lecture 4 - Permanent Establishments (Part 2)
Part 1 – Intro & Article 7 00:06:00
Part 2 – Attribution to profits 00:14:09
Part 3 – Attribution to profits , continued 00:24:46
Part 4 – Examples 00:16:08
Lecture 5 - Compliance & Dispute Resolution
Compliance & Dispute Resolution 00:23:28

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