Postgraduate Diploma in Transfer Pricing
Online, United Kingdom
Postgraduate Diploma
DURATION
11 months
LANGUAGES
English
PACE
Part time
APPLICATION DEADLINE
EARLIEST START DATE
TUITION FEES
GBP 9,750
STUDY FORMAT
Distance Learning
Key Summary
About: This Postgraduate Diploma in Transfer Pricing from Informa Connect (part of Informa PLC, a FTSE 100 company) builds on Module 1. It covers transfer pricing methods, comparability and functional analysis, arm’s‑length pricing for intra‑group services, method calculations, OECD documentation, BEPS Action points, risk management and dispute resolution. Outcomes include applying Articles 7, 9 and 10–12 of the OECD and UN Model Tax Convention, interpreting case law and ethics, and selecting appropriate transfer pricing methods. Keywords: transfer pricing, arm’s‑length principle, OECD guidelines, BEPS.
Career Outcomes: You'll be ready for roles such as transfer pricing specialist, tax manager, in‑house advisor, consultant
This award builds on the knowledge gained from Module 1 and further aims to ensure a student can identify the different Transfer Pricing methods for controlled transactions, identify a comparability analysis and determine an arm’s length charge for Intra-Group Services. The learning explores the working, application and calculations required for each method. The module also covers the documentation requirements per the OECD guidelines and specific points relating to the BEPS Action list, risk management and dispute resolution.
On successfully completing this module, you will be able to:
- Apply the rules of Articles 7, 9, 10-12 of the OECD and UN Model Tax Convention to prevent the improper use of tax treaties.
- Interpret and apply Transfer Pricing Case Law considering ethical issues to assess the legality of certain tax planning measures.
- Apply Transfer Pricing policies in line with internationally recognised principles to prevent double taxation and stimulate international trade.
- Analyse the Arm’s length principle for a specific transaction to establish acceptable transfer prices.
- Prepare a functional analysis for controlled transactions to delineate such transactions.
- Select the most appropriate Transfer Pricing method during a specific transaction and justify why this method is indeed the most appropriate.
- Carry out the various steps required to perform a Functional Analysis to determine whether controlled and uncontrolled transactions or entities are comparable.