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Introduction to International Transfer Pricing

In this course, you'll learn the basics of transfer pricing, including the arm's length principle fundamental, sources of international transfer pricing rules and the comparability factors.

Created byBorys Ulanenko
BeginnerUpdated Feb 3, 2025
Introduction to International Transfer Pricing

What You'll Learn

  • check_circleTransfer pricing
  • check_circleThe arm's length principle
  • check_circleBEPS
  • check_circleOECD and UN Model Tax Conventions

About This Course

You probably heard about multinationals' tax avoidance, tax heavens and cross-border profit-shifting. In the last decade, many MNEs were accused of tax dodging - often, using something called "transfer pricing". But is transfer pricing bad? What is it, actually?

The course gives an overview of international transfer pricing rules and principles and covers the following topics:

  1. What is transfer pricing?
  2. Why is it relevant from tax and managerial perspectives?
  3. How multinationals can use transfer pricing for tax avoidance?
  4. What are transfer pricing rules?
  5. What is the arm's length principle and where it comes from?

The course will be useful for every finance, accounting and tax professional who wants to understand what transfer pricing is about and where modern transfer pricing rules come from. The course is not country-specific, as the principles explained in the course are universal around the world.

FOR THE CONTINUATION, CHECK THE "INTERMEDIATE TRANSFER PRICING" COURSE

Course Content

2 activities • 12 videos • duration: 2h 11m

remove
Introduction to Transfer Pricing-Part17 videos • 1 quiz • 1 hour
  • videocamIntroduction to transfer pricing
    Duration 12:35
  • videocamManagerial and tax aspects of transfer pricing
    Duration 11:03
  • videocamThe arm's length principle and sources of rules
    Duration 6:35
  • videocamModel Tax Convention
    Duration 6:58
  • videocamOECD Guidelines, UN Manual and other sources
    Duration 7:55
  • videocamBEPS, EU JTPF and hard law
    Duration 13:08
  • videocamSummary
    Duration 2:51
  • quizIntroduction to Transfer Pricing - QUIZ
add
The Arm's Length Principle-Part15 videos • 1 quiz • 1.2 hours

Your Instructor

Borys Ulanenko

menu_book3 courses
star358 reviews

I am an international tax professional with more than seven years' experience in transfer pricing. I started my career at KPMG and moved to Royal Dutch Shell in 2016. Currently, I manage the team supporting the MNE's transfer pricing matters worldwide, including transfer pricing documentation, audits, and APAs. I often lecture on transfer pricing. I have been delivering specialized seminars and lectures since 2014 and have developed several onboarding programs for new colleagues with different backgrounds. In 2020, I wrote a book on transfer pricing to help students with understanding this exciting area of international tax. I also created a comprehensive transfer pricing course under the brand of StarTax Education. www.startaxed.com

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.

Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.

What Students Are Saying

4.5 out of 5
Student's Choice
143 reviews
  • NJ
    nan j.
    starstarstarstarstar

    yes, a good match.

  • SL
    Shanmei L.
    starstarstarstarstar

    Good information but there is no course material to download.

  • KB
    Ken B.
    starstarstarstarstar

    Great content!

  • BF
    Brent F.
    starstarstarstarstar

    Contect was as indicated

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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