Transfer Pricing Valuation

When:
Tuesday – Wednesday,
15 – 16 August 2017

Activity Time:
09.00 a.m. to 05.00 p.m

Where:
DDTC Academy
Menara Satu Sentra Kelapa Gading 5th Floor,
Unit #0501
Jl. Bulevar Kelapa Gading LA3 No.1 Summarecon
Kelapa Gading Jakarta Utara 14240

Investment:
IDR 4.000.000,-
(Click here for discount)

Background:
Comparability is at the heart of transfer pricing. The application of the arm’s length principle relies on a comparison of the prices charged in controlled transactions with the prices charged in similar transactions between independent enterprises. Finding a comparable is challenging due to the lack of similar companies in the market and because comparable information may be incomplete, difficult to analyse or may not exist. In addition, most information in databases concerns developed countries and thus may not provide adequate solutions when determining a comparable for a transaction in an emerging economy or developing country.

This intermediate-level, interactive workshop is designed for participants who already have knowledge of transfer pricing but would like to gain a more in-depth comprehension of its valuation aspects. Participants will receive guidance and/or assistance in the effective use of databases and other information.

The objective of the course is to introduce the participants to valuation principles and methodologies and to provide an understanding of the application of these principles. Following a brief introduction to the individual topics, the sessions are complemented with case studies that focus on specific transactions. Each session is practical and covers the application of the OECD Transfer Pricing Guidelines and its transfer pricing methods in practice.

The course is suitable for finance and tax personnel of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, and government officials and tax officers.

Topics Covered:

• Case study: internal and external comparables,
• Case study: comparability adjustments,
• Case study: interest rates for intercompany loans and fees for guarantees,
• Case study: valuation aspects of intangibles.

Lecturers: