Published 2/2023MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHzLanguage: English | Size: 787.87 MB | Duration: 2h 39m

OECD TP Guidelines

What you'll learn

Understanding the principles and methods used by the OECD TP Guidelines for allocating costs and profits for intangibles transfer in the pharmaceutical industry

Documentation and compliance requirements under the OECD TP Guidelines and the potential penalties and consequences of non-compliance

Identifying key risks and challenges that multinational groups face when implementing TP policies.

Exploring best practices for mitigating the risks.

Requirements

Basic knowledge of the OECD TP Guidelines

Description

It includes lectures on OECD's TP Guidelines and an exercise designed to help learners develop their knowledge and understanding of transfer pricing and intangible property transfers in the pharmaceutical industry. It includes a scenario involving a multinational pharmaceutical group and various business activities, such as R&D services, transfer of intangibles, use of intangibles, manufacturing services, distribution companies, and financing arrangements provided by a group company for the whole group.The exercise includes questions for self-learners to gain knowledge of the OECD Transfer Pricing Guidelines, including the GlaxoSmithKline Holdings (Americas) Inc. v. Commissioner of Internal Revenue case, which is a transfer pricing dispute involving the pharmaceutical industry. The questions cover key topics such as the principles and methods used by the OECD Transfer Pricing Guidelines for allocating costs and profits for intangible property transfers, the documentation and compliance requirements for transfer pricing, and the risks and challenges that multinational groups face when implementing transfer pricing policies.The learning objectives of this exercise are to help learners develop a deeper understanding of the transfer pricing issues faced by multinational pharmaceutical groups, and to provide them with the knowledge and skills needed to implement effective transfer pricing policies, comply with relevant regulations and guidelines, and mitigate potential risks and challenges. Overall, this practice test is designed to help learners become more proficient in the area of transfer pricing and intangible property transfers in the pharmaceutical industry.

Overview

Section 1: A Self-Learning Exercise-Transfer Pricing

Lecture 1 Questions for self-learners to gain knowledge of the OECD TP Guidelines

Section 2: Videos

Lecture 2 Introduction

Lecture 3 2

Lecture 4 3

Lecture 5 4

Lecture 6 5

International Tax and Transfer Pricing students

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