Training Qualifications Certification Board (TQCB)

3.03 Transfer Pricing (ADIT)


Description
ADIT, is an advanced level qualification and certification package designed by a board of world-leading experts. It has been created to provide the robust foundation in international tax that today’s professional needs to stand out from the crowd.

ADIT is accredited by the Chartered Institute of Taxation (CIOT), a charity and a leading professional body concerned solely with tax.

You will be able to access various resources designed to support you in your studies, and to help you progress in your career.
Content
  • DOWNLOAD PRE-COURSE MATERIAL
  • Practical Manual on Transfer Pricing - the United Nations
  • OECD TP Guidelines - Multinational Enterprises & Tax Administration - July 2017
  • Head to Head OECD - UN Transfer Pricing Standards
  • OECD TP Guidance on financial transactions inclusive framework on BEPs actions
  • Guidance on Transfer Pricing Documentation and Country by Country Reporting
  • Guidance on Transfer Pricing Aspects of Intangibles
  • International Cooperation in Transfer Pricing
  • Transfer Pricing comparability data developing countries
  • Developing Capacity in BEPs and Transfer Pricing
  • Transfer Pricing, Customs Duties and VAT Rules
  • Transfer Pricing Country Profile - United Kingdom
  • Transfer Pricing Country Profile - United-States
  • Transfer Pricing Country Profile - South Africa
  • Transfer Pricing Country Profile - China
  • Transfer Pricing Country Profile - Peru
  • Transfer Pricing Country Profile - Portugal
  • Transfer Pricing Country Profile - Nigeria
  • Transfer Pricing Country Profile - Australia
  • Transfer Pricing Country Profile - Brazil
  • Transfer Pricing Country Profile - Malaysia
  • Transfer Pricing Country Profile - Panama
  • COURSE MATERIAL
  • Transfer Pricing Overview
  • Arms Length Principle
  • Tax Authority Reactions
  • Intragroup Services
  • International Perspective
  • International Developments & Trends In Transfer Pricing
  • Managing International Tax Risk through effective Transfer Pricing
  • Overview of the OECD Model
  • Special Issues Related to Transfer Pricing
  • Transfer Pricing Methods
  • Comparability Analysis
  • Global Tax Policy Challenges After COVID-19: TP and Withholding Tax Aspects
  • PAST EXAMINATION PAPERS
  • December 2017
  • June 2018
  • December 2018
  • December 2019
  • SUGGESTED SOLUTIONS
  • December 2017 Paper
  • June 2018 Paper
  • December 2018 Paper
  • December 2019 Paper
Completion rules
  • All units must be completed