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Transfer Pricing & Intangibles

IMF Academy

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Duration
2180 EUR/full
2180 EUR/full
Unknown
Tuition fee
Anytime
Unknown
Apply date
Anytime
Unknown
Start date

About

High-level course on the accurate and complete taxation and valuation of Intellectual Property (IP) and other Intangible Assets. The Transfer Pricing & Intangibles programme is offered at the IMF Academy. 

Overview

Transfer Pricing & 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.

Programme Structure

Courses include:

  • 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

Start dates & application deadlines

You can apply for and start this programme anytime.
More details

You can start the Transfer Pricing & Intangibles course at any time.

Language

English

Delivered

Online
  • Self-paced
  • No Attendance
  • No support at all
  • No interaction at all

Academic requirements

We are not aware of any academic requirements for this programme.

English requirements

We are not aware of any English requirements for this programme.

Tuition Fee

To alway see correct tuition fees
  • International

    2180 EUR/full
    Tuition Fee
    Based on the tuition of 2180 EUR for the full programme
  • EU/EEA

    2180 EUR/full
    Tuition Fee
    Based on the tuition of 2180 EUR for the full programme

Funding

Studyportals Tip: Students can search online for independent or external scholarships that can help fund their studies. Check the scholarships to see whether you are eligible to apply. Many scholarships are either merit-based or needs-based.

Our partners

Transfer Pricing & Intangibles
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IMF Academy

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