General Information

About the course

This course seeks to provide in the control area knowledge about the most important aspects related to the operation and applicability of transfer prices in operations carried out by taxpayers. The following topics will be developed during the course:

– Introduction to transfer pricing.

– Comparability.

– Comparable uncontrolled price method

– Resale Price Method

– Cost plus profit Method.

– Transactional net margin method

– Cookies Case integrating practice

– Integrated practice Naiki Case

– Profit Split Method.

– Administrative Aspects of Transfer Pricing Control

– Additional Reading. Transfer pricing from Brazilian legislation

Target audience

Civil servants and auxiliary individuals of the tax administrations of CIAT member countries who work on transfer pricing issues, international taxation or who have an interest in them.

Certification

The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.

When

June 03, to October 13, 2024.

Registration Deadline

May 27, 2024

Offer - Prepaid

Make payment by May 03, 2024 to get a discount:

  • TA Officials: USD 544.00 (Regular Price USD 680.00)
  • General Public: USD 816.00 (Regular Price USD 1,020.00)

Request it at mdonoso@ciat.org

Frequently Asked Questions

What are the technical requirements for the CIAT courses?

The participants will need the following tools:

- Internet connection.

- Updated browser (Google Chrome, Mozilla Firefox or Safari).

- Permissions to receive external e-mails.

- Adobe Reader.

- Java.

- Zoom, the tool for synchronous sessions.

How many hours should I dedicate to the course?

For the individual activities, you should dedicate at least one hour a day to review and complete the material. In the case of collaborative work, it varies from one to two hours for the correct development of the work that you have to do, together with your classmates. Generally, we calculate a weekly dedication of 12 to 15 hours. In general, the activities have a closing date on Sundays at 23:55 hours in Panama.

What is a virtual classroom?

The virtual classroom is the space where you will find the study materials, homework, discussion forums, exams and complementary material; in addition, you communicate with the tutor and classmates takes through the option of messages and communication forums. Through these means, you have the possibility to ask questions, resolve your concerns and academic doubts. The tutor will be present throughout your learning and teaching process.

In case of problems, who should I contact?

In order to better assist you and answer your questions, please contact the following:

- For computer assistance: César Trejos (ctrejos@ciat.org) and Maureen Perez (mperez@ciat.org)

- For administrative assistance: Mónica Donoso (mdonoso@ciat.org) and Maureen Perez (mperez@ciat.org)

- For academic assistance: Your tutor (through the platform).

The virtual classroom is equipped with several communication tools to share ideas and information.

 

What are the steps to withdraw from the course?

Within the first 10 days students must write a message to the Tutor with copy to the Administration with their intention to postpone it; demonstrating that it is due to justified situations of force majeure. The withdrawn student will be entitled to the amount of the payment made and may use it to enroll in the next edition of the training program. He or she will start again from the first lesson.

Alejandro Juarez

ajuarez@ciat.org

Maureen Pérez Álvarez

mperez@ciat.org

César Trejos Canto

ctrejos@ciat.org

Mónica Donoso

mdonoso@ciat.org

CIAT Subscriptions

Browse through the site without restrictions. Consult and download the contents.

Subscribe to our electronic newsletters:

  • Blog
  • Academic offer (Only in spanish)
  • Newsletter
  • Publications
  • News alert

Activate subscription

CIAT Members

Representatives, Correspondent and Authorized staff (TA)