Transfer Pricing and Intangibles, one of the most important areas of Transfer Pricing today!
With the shift towards a more knowledge-based and service-oriented economy, intangible assets such as trademarks, brands, patents, know-how and technology, account for an increasing part of the business value. The accurate and complete taxation and valuation of Intellectual Property (IP) and other intangible assets is therefore essential.

Transfer Pricing and Intangibles: a continuing battlefield
Transfer Pricing and intangibles are one of the most important areas of Transfer Pricing at the moment. General consensus among taxpayers and tax authorities alike is that there is currently insufficient international guidance, in particular regarding the definition, identification and valuation of intangibles for Transfer Pricing purposes. The outcomes of OECD’s project on intangibles are likely be far reaching and as such this promises to be the most challenging and ambitious project that OECD have undertaken to date.

What will you learn in the course Transfer Pricing and Intellectual Property?
In this unique distance learning course the authors will look at intangibles from the complementary perspectives of Transfer Pricing and valuation.

As there is no single definition of Intellectual Property (IP) in use today by tax authorities or the OECD, the authors provide a framework in order to capture the various characteristics of Intellectual Property. Next, they touch upon the methods that have been provided by the OECD to establish arm’s length pricing or valuation of intra-group transactions of Intellectual Property, as well as the practical implementation of these methods.

Transfer Pricing and Intellectual Property: Target Group
This unique, toplevel distance learning course on Transfer Pricing and Intellectual Property is a must for corporate tax and Intellectual Property legal counsels, Intellectual Property and licensing executives, in-house Transfer Pricing managers, advisors Transfer Pricing, international tax executives, tax directors, accountants, tax inspectors, controllers and CFO’s, tax attorneys and solicitors, CPA’s and lawyers.

Content
- Transfer Pricing and Intangibles: Introduction
- Intangibles: Transfer Pricing Labels, Identification and Ownership
- Valuation of Intangibles
- Business Models: Intellectual Property (IP) Configurations
- Intellectual Property (IP) Law and Transfer Pricing
- Accounting definitions of Intellectual Property (IP) and Transfer Pricing
- Corporate Income Tax aspects of Intellectual Property (IP) and Transfer Pricing

More information
Please check our website for more information about the Transfer Pricing and Intellectual Property course.