Overview
With the shift towards a more knowledge-based and service-oriented economy, intangible assets such as trademarks, brands, patents, know-how and technology, account for an increasing part of the business value.
Features
In this unique Transfer Pricing and Intangibles course at IMF Academy your instructors will look at intangibles from the complementary perspectives of Transfer Pricing and valuation. The instructors provide a framework in order to capture the various characteristics of Intellectual Property (IP).
Next, they touch upon the methods that have been provided by the OECD to establish arm's length pricing or valuation of intra-group transactions of Intellectual Property (IP), as well as the practical implementation of these methods.
Programme Structure
The program focuses on:
- The evolution of the MNE and the importance of intangibles
- OECD Definition of Intangible Property
- How do emerging jurisdictions (i.e. BRICS) deal with intangibles?
- Transfer Pricing and intangibles: 4 functional variables
- Locating Intellectual Property (IP) in tax advantaged jurisdictions
- Transfer Pricing Risks (I): Court Cases on intangibles
- Transfer Pricing Risks (II): Corporate Reputation at Risk Through SEC Disclosure of Intercompany Transactions
- When and why intangible assets are valuable
- Companies with highly valued intangibles
- Why and when are intangibles valued?
- Price, value and cost
- Generally accepted valuation approaches
- Determining the discount rate and capitalization rate
- Business Restructuring and Valuation, Chapter IX, OECD
Key information
Duration
- Full-time
- 12 months
- Part-time
- 12 months
Start dates & application deadlines
- StartingApply anytime.
- StartingApply anytime.
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Language
English
Delivered
On Campus, Blended, Online
- Self-paced
- No support at all
- No interaction at all
Campus Location
- Eindhoven, Netherlands
Disciplines
Finance View 12 other Short Courses in Finance in NetherlandsWhat students do after studying
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Academic requirements
We are not aware of any specific GRE, GMAT or GPA grading score requirements for this programme.
English requirements
We are not aware of any English requirements for this programme.
Other requirements
General requirements
- This unique course on Transfer Pricing & Intangibles is a must for Corporate Tax and Intellectual Property Legal Counsels, Intellectual Property and Licensing Executives, in-house Transfer Pricing Managers, Advisors Transfer Pricing, International Tax Executives, Tax Directors, Accountants, Tax Inspectors, Controllers and CFOs, Tax Attorneys and Solicitors, CPAs and Lawyers, and many other professionals.
Tuition Fees
Tuition fees are shown in and the most likely applicable fee is shown based on your nationality.
-
International Applies to you
Applies to youNon-residents2180 EUR / year≈ 2180 EUR / year -
EU/EEA Applies to you
Applies to youEU/EEA Nationals2180 EUR / year≈ 2180 EUR / year
Living costs
Eindhoven
Netherlands
850 - 1350 EUR / month
The living costs include the total expenses per month, covering accommodation, public transportation, utilities (electricity, internet), books and groceries.
Funding
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