Transfer Pricing and Intangibles
Group Participation
If you are an enterprise and would like to register a group of more than 5 participants from your company, please email us at info@ibfd.org for more details.
The Transfer Pricing and Intangibles course provides an analytical as well as practical insight into the complexities of the transfer pricing and intangibles. This intermediate-level course provides an all-in-one solution for catching up with the latest issues in the analysis of transactions involving intangibles, including case law and expert insights into the topic.
- Importance of Intangible Property (IP) in Global Value Chains
- Identifying intangible property
- Attribution of intangible related returns
- Hard-to-value intangibles
- Regional and Sectoral challenges in analysing intangibles
- IP planning/ structuring
Skills practiced and developed during the course include:
- Identifying the key drivers of value creation with respect to intangibles
- Defining the 6-step analytical framework to analyze transactions involving intangibles
- Defining the different categories of intangibles and how to identify intangibles for transfer pricing purposes
- Apply the DEMPE concept to determine allocation of intangible-related returns
- Identifying the practical aspects of dealing with transactions involving intangibles
- Apply the OECD hard-to-value intangibles guidance and country specific guidance
- Identifying the regional and sectoral trends in respect of intangibles
This course will benefit tax professionals working in multinational groups, tax and legal advisory firms and governments, including:
- Tax lawyers from law firms and/or accounting firms
- Tax/transfer pricing staff from law firms and/or accounting firms
- Finance managers/controllers from MNEs
- Tax inspectors from tax administrations, government officials, academics
This course may also be considered essential for individuals preparing for CIOT ADIT Module 3.03 – Transfer Pricing option, though it is not specifically designed for the ADIT. More information about this qualification can be found on the CIOT ADIT website.
No advance preparation is necessary. All required study material is provided within the online training.
- Ágata Uceda, KPMG & Co | The Netherlands
- Anuschka Bakker, IBFD | The Netherlands
- Anca Aron, IBFD | The Netherlands
- Giammarco Cottani, Netflix | The Netherlands
- Froukje Frerichs, Deloitte | The Netherlands
- Kerry Lambrou, Deloitte | The Netherlands
- David van Peursen, Deloitte | The Netherlands
- Lucas de Heer, Netflix | The Netherlands
- Maaike van Velzen, Deloitte | The Netherlands
- Isabel Verlinden, PwC | Belgium
- Stefaan de Baets, PwC | Belgium
- Onder Albayrak, Sanofi | The Netherlands
- Sjoerd Haringman, Deloitte | The Netherlands
Access to the online course is granted for a period of 2 months, from the date of ordering or the indicated start date.
Mandatory course activities: 8 hours 41 min
All mandatory course activities can be completed within the access period by dedicating minimum 1 hour of study per week. Please note that study materials included in the course or certificate programme will be accessible for the duration of the access period only. Non-mandatory supplementary material is also provided in this course.
We recommend you check with your respective accrediting organizations to determine the eligibility of CPE credits for this course.
International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Recommended NASBA CPE credits for this course is: 11
See our FAQ section for more information. Regarding administrative policies such as complaint, cancellation or refund, please refer to our Terms and Conditions or contact us at info@ibfd.org.
Field of study: Taxes
Delivery format: Online - QAS Self Study
Course last reviewed: January 2025
Please note that the content of this online course is subject to change based on updates in industry standards, regulatory requirements, and other developments. We strive to provide the most accurate and current information; however, we recommend verifying any critical details independently.
