Integrated Management of Transfer Pricing and Overheads
General Objectives:
This course aims to equip participants with the knowledge and techniques to apply Transfer Pricing and Overheads within the Group, as a way of boosting their business, as well as in-depth knowledge of Tax Infringements.
Specific Objectives:
At the end of this course participants will be able to:
- Understand the concept of Transfer Pricing and Overheads within Business Groups;
- Operationalize Transfer Pricing within the Group of Companies in an integrated manner (from a Tax and Management perspective);
- Identify and frame the different types of Tax Infringements, as well as their implications.
CONTENTS
Module I - Introduction
- Concept of transfer pricing (and overheads);
- Objectives of Transfer Pricing (and overheads);
- Characteristics of Transfer Pricing (and overheads);
- Advanced Elements in the Management of Overheads within Business Groups;
- Advantages of its operationalization within business groups.
Module II - Transfer pricing - its operationalization from a tax perspective
- Legal Framework
- Application of the Full Competition Principle
- The Concept of Special Relationships
- Comparability Conditions and Factors
- Methods for Determining Transfer Prices:
- Declaratory Obligation;
- Correlative Adjustment;
- Prior Agreements.
Module III - Transfer pricing - its operationalization from a management perspective
- Transfer Pricing Methods;
- Cost-based Transfer Pricing;
- Transfer Pricing based on the market price;
- Transfer Pricing Management within Business Groups;
- Advanced Transfer Pricing Management within Groups of Companies;
- Advanced and Comprehensive Practical Application of the Operationalization of Transfer Pricing within Business Groups.
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
