Introduction to Certificate in Transfer pricing
Transfer Pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. It is different from the price derived from two unrelated parties trading at Arm’s length.
We, at Pakistan Institute of Taxation will help you in mastering the subject by imparting the conceptual understanding through international and domestic transfer pricing experts.
The topics that would be broadly covered under this certification includes fundamental sources of transfer pricing, the Arm’s length principle, functional analysis, transfer pricing methods, comparability analysis, specific transactions, Permanent Establishments, compliance issues, avoiding double taxation and dispute resolution etc.
Students after studying the topics will be appearing for an exam to be conducted by CIOT-UK. On passing the same, they will be entitled to get Certificate in Transfer Pricing besides getting the participation Certificate from the Pakistan Institute of Taxation.