Essentials of Transfer Pricing (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $45

Purchase Course

Course Description
Essentials of Transfer Pricing provides a comprehensive overview of transfer pricing, explaining its role in international taxation and the regulatory frameworks that govern it. It covers the arm’s length principle, key pricing methods, documentation standards, and risk management practices, with attention to industry-specific challenges and global developments. The course also covers common errors, dispute resolution strategies, and ethical considerations, preparing you to navigate complex cross-border transactions while complying with tax authority expectations.

Author: Steven Bragg

Course Number: AC1180

Learning Objectives

  • Recognize the historical basis of transfer pricing rules in the United States.

  • Recall the nature of the international transfer pricing projects undertaken in recent years.

  • Recognize the actions contained within the Base Erosion and Profit Sharing Project.

  • Identify the initiatives targeting the allocation of taxing rights on residual profits.

  • Recall the central aim of transfer pricing regulation.

  • Recognize the key factors being emphasized in aligning profits with taxes.

  • Recall the mechanism used to help minimize transfer pricing disputes.

  • Recognize common misconceptions about transfer pricing.

  • Identify the challenges associated with the application of transfer pricing rules.

  • Recall the key features of the landmark transfer pricing cases discussed in the course.

  • Recall the focus of the UN Practical Manual on Transfer Pricing.

  • Recognize the nature of the best method rule.

  • Specify the features of the transfer pricing frameworks used outside the EU and US.

  • Recall the strengths and weaknesses of the various transfer pricing methods, and the circumstances under which each one should be used.

  • Identify the steps used to select the most appropriate transfer pricing method.

Level: Intermediate

Instructional Method: QAS Self-Study

NASBA Category: Accounting

Prerequisites: None

Advance Preparation: None

Latest Review Date: September 2025

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

CPE-Sponsor-Logo.jpg

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.