Transfer pricing is the most challenging issue in international tax today, creating controversy and frustrations for both taxpayers and tax administrators.
This weeklong program provides tax administrators with insight into the complex world of transfer pricing, allowing government officials to develop sound transfer pricing rules that balance the needs of government and business, and to use their limited resources efficiently and effectively in auditing taxpayers. The program also gives private sector tax professionals insight into the perspective of tax examiners.
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• Why transfer pricing is important: economic and tax policy issues
• Structure of multinational corporations
• Operation of global supply chains
• How companies set prices
• Digital commerce
• Development and use of intellectual property
• Tax policies to guide transfer pricing
Transfer Pricing Principles
• Traditional methods for setting prices
• Transactional methods for setting prices
• Simplified methods
• Safe harbors
• Use of databases
• UN and OECD guidelines
Transfer Pricing Administration
• Transfer pricing documentation
• Coordination of tax rules with customs valuation
• Advanced pricing agreements
• Treaty-based dispute resolution
Senior Fellow Peter Barnes directs the program and is joined by other Duke faculty and leading experts in the field of transfer pricing. Economists and lawyers with many years of experience, including work with governments and international organizations, will lead the sessions.
This program is for individuals working in tax policy and tax administration, either as government officials or in the private sector with corporate taxpayers and advisory firms.