An increase in international trade and multinational corporations looking to expand in developing economies has lead to transfer pricing becoming a top item on everyone’s agenda. Tax authorities are refining their transfer pricing rules and many countries such as Ireland have newly introduced transfer pricing legislation. Tax professionals and multinational corporations need to adapt rapidly and monitor the legislation and rules for any future changes.

Why not find out more about this fast developing area by taking a look at the links below.

Advanced Diploma in International Taxation (ADIT)

Paper 3 - Advanced International Taxation (Thematic) - 3.03 Transfer Pricing

Today's international tax professional will have a varied background and the expectation that he or she will be increasingly mobile and will need an understanding of more than one taxation system.

The Diploma, developed and supervised by leading international tax practitioners and academics, meets the needs of international tax practitioners working in the corporate arena.

It is a challenging and rigorous qualification but will reward you, your career, and your employer.

Available: Online

Our online course has been mapped against the ADIT syllabus and allows you the opportunity to hear expert speakers. This online course gives you the flexibility on how to manage and prepare for the exam at a time and place that suits you.

Click here to for more information.

Exam:

Full details on the ADIT examinations are available on the Chartered Institute of Taxation (CIOT) website.

Transfer Pricing News

The OECD has issued some important documents in 2014:

Responses received to Discussion Draft on Transfer Pricing Documentation & CbC Reporting

To view previous transfer pricing documents issued by the OECD click here

The European Union's Transfer Pricing page can be accessed here

Some of the Transfer Pricing Resources available on the Revenue website include:

Note on Mutual Agreement Procedures

Tax Briefing 7/2010 - Transfer Pricing Documentation Obligations

Transfer Pricing Content

Find out more about transfer pricing by reading the following articles from Ireland’s leading tax journal, the Irish Tax Review:

Transfer Pricing Update: Recent Developments
Louise Kelly & Gerard Feeney, Deloitte
Transfer Pricing Legislation in Ireland – A New Reality?
Joan O’Connor & Gerard Feeney – Deloitte
Commissionaire Lessons Learned
Siobhan Lydon MBA,TMITI
Transfer Pricing Overview: An Introduction
Dan McSwiney, E&Y (Formally KPMG)

Click here to access via TaxFind