U.S. Transfer Pricing and Global BEPS
Focuses on U.S. transfer pricing and global base erosion and profit shifting (BEPS).
NASBA Field of Study
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This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.
The CPE self-study course focuses on U.S. transfer pricing and global base erosion and profit shifting (BEPS). This is an overview of the U.S. transfer pricing rules regarding Section 482 and its applicability. It discusses different transfer pricing methods, levels of documentation prepared for clients, penalties, as well as BEPS and relationship to U.S. and global transfer pricing.
- Section 482
- Transfer pricing methods
- Levels of documentation
- BEPS overview
- BEPS relationship to U.S. and global transfer pricing
- Identify fundamental transfer pricing adjustments and their impact on related international tax topics.
- Recognize the relationship between transfer pricing and certain areas of international tax.
- Determine when IRC Section 482 applies.
- Identify the accepted transfer pricing methods and recognize when each is appropriate to use.
- Recall how transfer pricing documentation can reduce penalties.
- Recognize the base erosion and profit shifting (BEPS) initiatives and their relationship to U.S. and global transfer pricing.
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