Transfer Pricing and Intangibles IMF Academy

Overview

What you will study

Transfer Pricing and Intangibles – one of the most important areas of Transfer Pricing today!

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. The accurate and complete taxation and valuation of Intellectual Property (IP) and other intangible assets is therefore essential. 

Transfer Pricing & Intangibles at the IMF Academy– a continuing battlefield

Intangibles is one of the most important areas of Transfer Pricing at the moment. General consensus among taxpayers and tax authorities alike is that there is currently insufficient international guidance, in particular regarding the definition, identification and valuation of intangibles for Transfer Pricing purposes. The outcomes of OECDs project on intangibles are likely be far reaching and as such this promises to be the most challenging and ambitious project that OECD have undertaken to date.

What will you learn?

In this unique distance/online learning course your instructors will look at intangibles from the complementary perspectives of Transfer Pricing and valuation. As there is no single definition of Intellectual Property (IP)  and other intangibles in use today by tax authorities or the OECD, the authors provide a framework in order to capture the various characteristics of Intellectual Property. Next, they touch upon the methods that have been provided by the OECD to establish arms length pricing or valuation of intra-group transactions of Intellectual Property (IP), as well as the practical implementation of these methods.

For who?

This unique, toplevel distance learning 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.

Prerequisites

There are no specific requirements for succesfully studying this toplevel Transfer Pricing & Intangibles course. 

Language

The Transfer Pricing & Intangibles course is only available in English. 

Continuing Professional Education (CPE)

It should be noted that the course on Transfer Pricing & Intangibles may qualify for CPE credits, pursuant to the rules of a number of professional associations. Participants are encouraged to check with their professional association to determine eligibility in this respect.