Transfer Pricing

Transfer Pricing is one of the most critical tax issues faced in international business. It has drawn the attention of tax authorities and taxpayers worldwide. The existing OECD Transfer Pricing Guidelines (TPG) are being updated frequently, and other GCC countries are issuing new laws and guidelines to align with international requirements.

Learning Outcome:

This basic course will examine the latest policy developments and tax treatment of complex Transfer Pricing transactions enabling professionals to expand their skills and gain knowledge in an area of considerable commercial interest. It will also take into account the latest BEPS developments.

Content:

Introduction

• Origins of transfer pricing
• OECD and UN approach
• How it will come into play
• Transfer Pricing rules in local legislation in GCC
• Status of implementation
• Transfer Pricing Methods

Transactional Methods

• Profit methods
• Other methods

Compliance

• Reporting
• APAs

Other Legislative Evolutions

• Preventing treaty abuse: MLI
• Exchange of information in future in the GCC

Transfer Pricing and Withholding Taxes

Transfer Pricing and Customs Legislation

Compliance

• An opportunity for attendees to raise any queries relating to Transfer Pricing