Transfer Pricing Course for Indian Students

Name: Transfer Pricing Course for Indian Students
Rating: 4.0 (88 reviews)

Indian students learn transfer pricing or transfer price concepts like a pro from a Chartered Accountant

Created byCA. Pradip Kumar Ghosh

Last updated 9/2022

English

What you'll learn

This course is mainly for the management students and students of CA / CMA /Law who want to join the transfer price desk of the Big 4 firms in consultancy.
This is also relevant for businesses who have transfer pricing relationship with their associated enterprises in India.
Students looking for opportunities in the transfer price desk of the Big 4 consultancy firms will find this course handy as a pre-interview study material.
Indian tax system follows up on transfer prices very aggressively. A good knowledge in this is also relevant for those in taxation practice.
Topics covered include the concept, historical data, the methods of calculation, adjudication process and some reference to OECD. guidelines.
CAPTIONS are added to all the videos by Udemy and edited by me for accuracy

Course content

7 sections • 26 lectures • 1h 45m total length

Introduction1:00
This is a brief introduction to my course.
Your Instructor1:18
Here you get a short CV of your instructor. You can also get full details about my education and professional experience at my linkedIn profile at :
https://www.linkedin.com/in/pradipkumarghosh/
Your Instructor in text0:50
The learning outcome of the Course1:57
The learning outcome of the course is being briefly discussed here.

How transfer pricing is used to shift profit and reduce tax7:19
This is a realistic but simple example of transfer pricing issues. This shows how profit can be shifted out of India by over-invoicing.
Legislative History2:28
Here I am describing the basic legislative framework of transfer pricing in India.
The Basic Concepts2:19
Here I am discussing the basic concepts through various sections of the Income Tax Act, 1961
Quizzes Set One
International Transactions6:35
Here are examples of various transfer pricing transactions,which can become suspects that arm's length pricing has not been followed.
Arm's Length Price4:14
Here I am discussing the concept of Arm's length price.
Associated Enterprises6:05
Here we are explaining the concept of associated enterprises.
Quizzes Set Two

CUP Method3:48
Here,we are discussing one of the most used methods for determining arm's length price. This method is known as comparable uncontrolled price method or CUP.
Resale Price Method3:19
Cost Plus Method2:27
Here we are discussing the Cost Plus method for determination of arm's length price.
Profit Split Method4:46
Here we are discussing profit split method to determine profit shifted by one associated enterprise to the other.
Transactional Net Margin Method2:04
Here we shall be discussing the transaction net margin method or TNMM in detail.
Any other method : Rule 10AB1:42
This is on rule 10AB of the Income Tax Act, 1961.
Transfer Pricing issues in domestic transactions0:32
I am briefly touching transfer pricing issues in domestic transactions, which is not within the scope of this course.
Quizzes Set Three

Adjudication Procedure6:31
Quizzes Set Four
Advance Pricing Agreement3:03
An APA or Advanced Pricing Agreement is an administrative approach that attempts to prevent transfer pricing disputes from arising by determining criteria for applying the arm's length principle to transactions in advance of those transactions taking place. We shall be discussing about APA in Indian tax jurisdiction here.
Statistics on APA3:44
Here we shall be discussing the statistics on APAs
Quizzes Set Five

Proposed Changes in the Union Budget 2021-221:09
India's Transfer Pricing Profile as per OECD0:05
New International Tax Structure in the offing23:58
A new international tax structure is in the offing, which will address the issue of shifting of profits, particularly profits made by the Information Technology giants. The framework agreement has already been signed by 136 countries and jurisdictions. Implementation will take till December 2023 or may be a little beyond. This lecture gives you a brief idea of that. All my students, past, present and future should go through this lecture for a complete knowledge on international taxation.

Requirements

You must be a student of accountancy, commerce, finance, management or law.

Description

This course is on Transfer Pricing Regulations in India. This course is aimed at CA, CMA and MBA students who want to join the The Transfer Pricing Desks of the big 4 consultancy firms in India. You will learn here about the transfer pricing methods, methods of adjudication, advanced pricing agreements etc. To take full advantage follow the lessons sequentially. CAPTIONS are added to all the videos, so that my pronunciation or speaking style is understood with all clarity. Press the "CC" button to read the on screen captions. OECD or Organisation of Economic Co-operation and Development have made pioneering efforts on transfer pricing. Latest OECD guidance has also been discussed. I shall be updating the course with new information when the Budget 2021 is passed by the Indian Parliament. Similarly some of the developments on Transfer Pricing as and when it happens in OECD will also be incorporated. Once registered for the course, you will always remain updated on the subject. While following the course downloadable reference materials will be available. MCQs have been designed to reinforce your learning. In case you come across any difficulty please use the Udemy system to get clarification and answers from me. Let us say "Happy Learning."

Note : October 9, 2021 : A new international tax regime has been initiated at the behest of OECD yesterday. This framework agreement has been signed by 136 countries. After national level ratification and enactments, the full impact of the agreement will be felt from 2023 end. A new lecture 25 has now been added on this. All students past and present of this course must view this lecture.

Who this course is for:

This course is for students who are studying courses like MBA, CA, CMA etc. in India.
Also young entrepreneurs can use this course for getting acquainted with the concepts and practices on transfer pricing followed in India

Transfer Pricing Course for Indian Students

What you'll learn

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Course content

Introduction4 lectures • 5min

The Concepts6 lectures • 29min

Methods used in India7 lectures • 19min

Work of OECD in the area of transfer pricing2 lectures • 8min

Legal Framework3 lectures • 13min

Updates and Other Information3 lectures • 25min

Conclusion1 lecture • 6min

Requirements

Description

Who this course is for: