A Practical Guide to Transfer Pricing

This course is intended as an ‘everyman’s guide’ to transfer pricing (‘TP’) and the arm’s length standard (the ‘ALS’). It covers the specifics of the UK legislation but focuses on OECD Transfer Pricing Guidelines which are generally regarded as offering the global standard for TP in OECD and most developed economies. It includes a discussion of what changes are likely to OECD practice in the TP area when OECD and the G20 countries ongoing Base Erosion and Profit Shifting (‘BEPS’) project concludes.