This session will dig into the OECD Guidelines on the application of the Arm’s Length Principle. It will delve into detail on how to conduct a Comparability Analysis from both Functional and Economic perspectives.
Course Description:
Theory will be supplemented with real case studies to provide a better understanding of the two approaches and the steps involved.
Target Audience:
This session is relevant to CFOs, Tax Professionals, CSPs, Accountants and Lawyers.
Learning Outcomes:
- OECD Guidelines for application of Arm’s Length Principle
- How to conduct a Comparability Analysis:
- Functional analysis
- Economic analysis
- The 9-step approach
Prerequisites:
A basic understanding of tax and accounting concepts are useful.
Reading Material:
- OECD TP 2017 Guidelines (available for free reading online on the OECD website; against purchase if downloaded)
- This session will be covering the below topics:
- Functional analysis step by step (theory & documentation examples)
- Economic analysis step by step (theory & documentation examples)
- Prior required reading for each session: slidepack for and OECD TP Guidelines relevant to the session.
- Additional reference material would be suggested during each session.
- Slidepack for the given lecture will be distributed on the Wednesday prior to each lecture.
Q&A:
Delegates are encouraged to send their questions to the trainers before each session, via email. Questions can also be sent via the chat during the live session.
Date: 15/03/2022
Time: 15:30 – 17:15 (including 15 minutes break)
Venue:Live online session – Closer to the date, participants will be provided with an option to attend in-person, depending on the COVID-19 circumstances prevailing at the time.
Fee: €60
CPE Hours: This course qualifies for 1.5 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.
Kindly note that this session entitles the attendee to 3 KPMG Loyalty Rewards. After collecting 60 Loyalty Rewards, attendees will be entitled to a free CPE session of their choosing. Visit our Loyalty Rewards page to learn more.
Moreover, for every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite!
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