TRANSFER PRICING

Description

The aim of this course is to equip global tax professionals with the necessary skills and knowledge to excel as Transfer Pricing specialists. The curriculum is tailored to align with the Advanced Diploma in International Taxation (ADIT) syllabus, providing support for ADIT candidates in successfully passing their ADIT module 3.03 exam on their first attempt.

The course is structured into nine segments, each addressing a specific aspect of the ADIT Transfer Pricing syllabus. Upon completion, students have the option to take either the ADIT professional exam or the MojiTax exam, and our support team remains readily available to address any inquiries or concerns.

The curriculum of the course encompasses the syllabus of the Chartered Institute of Taxation's Advanced Diploma in International Taxation, Module 3.03. Additionally, practical concerns for tax practitioners are also covered. Upon completion of the module, participants are expected to have a solid understanding of transfer pricing principles and confidently pass the ADIT Module 3.03, transfer pricing exam in either June or December.

At MojiTax, we understand that our students want to be well-prepared for their Advanced Diploma in International Taxation (ADIT) professional exam. That's why our transfer pricing training is exam-focused. Our course is structured to cover all the topics and concepts needed for success on the exam.

We also align our training with the ADIT syllabus, ensuring that each section of our program corresponds to the exam's content.

MojiTax supports students on the course in several ways. Firstly, the course is self-paced, meaning students can work through the material at their own pace and have access to it 24/7. Secondly, the course is designed to be exam-focused, ensuring that students are well-prepared to take the ADIT professional exam. Finally, MojiTax aims to respond to all inquiries from students within 24 working hours, ensuring that students receive prompt support and assistance when needed.

Our students have access to a range of training materials and assessments designed to support their learning and progress. These include:

01

INTRODUCTION

Introduction to MojiTax Transfer Pricing

ADIT/CIOT website

ADIT Syllabus: Transfer Pricing

02

Part 1: Fundamental sources - 15%

Presentation: Fundamental sources

Chapter 1: Fundamental sources

Quiz 1: Test your knowledge

ADIT Revision Questions, Chapter 1

OECD Transfer Pricing Guideline (2022) - Not compulsory

OECD BEPS Report 8-10 - Not compulsory

United Nations Practical Manual on Transfer Pricing - Not compulsory

03

Part 2: The arm’s length principle (ALP) - 5%

Presentation: The arm's length principle (ALP)

Chapter 2: The arm's length principle (ALP)

Quiz 2: Test your knowledge

ADIT Revision Questions, Chapter 2

04

Part 3: Functional Analysis - 10%

Presentation: Functional Analysis

Chapter 3: Functional Analysis

Quiz 3: Test your knowledge

05

Part 4: Transfer pricing methods - 10%

Presentation: Transfer Pricing methods

Transfer pricing methods

ADIT Revision Questions, Chapter 3 & 4.

Quiz 4: Test your knowledge

06

Part 5: Comparability - 10%

Presentation: Comparability

Chapter 5: Comparability

ADIT Revision Questions, Chapter 5

Quiz 5: Test your knowledge

07

Part 6: Specific transactions (15%)

Presentation: Specific transactions

Chapter 6: Specific transactions

ADIT Revision Questions, Chapter 6

Quiz 6: Test your knowledge

08

Part 7: Permanent establishments (PEs) - 10%

Presentation: Permanent establishments (PEs)

Chapter 7: Permanent establishments (PEs)

ADIT Revision Questions, Chapter 7

Quiz 7: Test your knowledge

09

Part 8: Compliance issues - 5%

Presentation: Compliance issues

Chapter 8: Compliance Issues

ADIT Revision Questions, Chapter 8

Quiz 8: Test your knowledge

10

Part 9: Avoiding Double Taxation and dispute resolution - 10%

Presentation: Avoiding Double Taxation and dispute resolution

Chapter 9: Avoiding Double Taxation and dispute resolution

ADIT Revision Questions, Chapter 9

Quiz 9: Test your knowledge

11

Part 10: Other issues - 10%

Presentation: Other issues

Chapter 10: Other issues

ADIT Revision Questions, Chapter 10

Quiz 10: Test your knowledge

12

Examination & Certificate

Assessment Guidance

Assessment & Certificate Portal

Module Feedback