Join the conversation
Module 1: Introduction to Transfer Pricing
A. Definition and Importance of Transfer Pricing
B. Global Perspective on Transfer Pricing
C. Historical Background of Transfer Pricing in Nigeria
0/1
Module 2: Regulatory Framework and Compliance
A. Overview of Nigerian Transfer Pricing Regulations
B. Income Tax (Transfer Pricing) Regulations, 2018
C. Role of Regulatory Authorities: FIRS
D. Key Provisions and Requirements of Nigerian Regulations
E. Compliance Requirements and Deadlines
F. Penalties for Non-Compliance
0/1
Module 3: Fundamental Principles of Transfer Pricing
A. Understanding the Arm's Length Principle
B. Application of the Arm's Length Principle
C. Case Studies on Arm's Length Principle
0/1
Module 4: Transfer Pricing Methods
A. Overview of Transfer Pricing Methods
B. Comparable Uncontrolled Price (CUP) Method: Detailed Explanation
C. Comparable Uncontrolled Price (CUP) Method: Application and Examples
D. Resale Price Method (RPM): Detailed Explanation
E. Resale Price Method (RPM): Application and Examples
F. Cost Plus Method (CPM): Detailed Explanation
G. Cost Plus Method (CPM): Application and Examples
H. Transactional Net Margin Method (TNMM): Detailed Explanation
I. Transactional Net Margin Method (TNMM): Application and Examples
J. Profit Split Method (PSM): Detailed Explanation
K. Profit Split Method (PSM): Application and Examples
L. Choosing the Most Appropriate Transfer Pricing Method
0/1
Module 5: Transfer Pricing Documentation
A. Overview of Transfer Pricing Documentation Requirements
B. Master File: Structure and Contents
C. Local File: Structure and Contents
D. Country-by-Country Reporting (CbCR): Requirements and Format
E. Best Practices for Transfer Pricing Documentation
0/1
Module 6: Conducting a Comparability Analysis
A. Identifying Comparable Transactions
B. Conducting Functional Analysis
C. Economic Adjustments in Comparability Analysis
D. Selecting the Best Comparable Transactions
0/1
Module 7: Advance Pricing Agreements (APAs)
A. Definition and Purpose of APAs
B. Types of APAs: Unilateral, Bilateral, Multilateral
C. APA Process in Nigeria
D. Benefits and Challenges of APAs
E. Case Studies on APAs
0/1
Module 8: Transfer Pricing Audits and Dispute Resolution
A. Overview of Transfer Pricing Audits
B. Audit Process and Procedures
C. Preparing for a Transfer Pricing Audit
D. Common Issues in Transfer Pricing Audits
E. Dispute Resolution Mechanisms: Administrative Reviews
F. Dispute Resolution Mechanisms: Mutual Agreement Procedures (MAPs)
G. Litigation Support in Transfer Pricing Disputes
H. Case Studies on Transfer Pricing Audits
0/1
Module 9: Transfer Pricing Risk Management
A. Identifying Transfer Pricing Risks
B. Strategies for Managing Transfer Pricing Risks
C. Case Studies on Transfer Pricing Risk Management
0/1
Module 10: Transfer Pricing in Specific Industries
A. Transfer Pricing in the Oil and Gas Sector
B. Transfer Pricing in the Financial Services Sector
C. Transfer Pricing in the Manufacturing Sector
D. Transfer Pricing in the Digital Economy
E. Transfer Pricing in the Telecom Sector
F. Transfer Pricing in the Pharmaceutical Industry
0/1
Module 11: International Perspectives
A. BEPS Action Plan and Transfer Pricing
B. OECD Transfer Pricing Guidelines
C. International Trends and Their Impact on Nigeria
D. Transfer Pricing in Africa: Regional Trends
E. Transfer Pricing and Double Taxation Agreements
0/1
Module 12: Transfer Pricing and Tax Planning
A. Strategic Tax Planning with Transfer Pricing
B. Transfer Pricing Implications in Tax Planning
C. Case Studies on Tax Planning and Transfer Pricing
0/1
Module 13: Economic Analysis in Transfer Pricing
A. Conducting Economic Analysis for Transfer Pricing
B. Economic Adjustments and Comparability
C. Practical Examples of Economic Analysis
0/1
Module 14: Transfer Pricing and Customs Valuation
A. Interaction Between Transfer Pricing and Customs Valuation
B. Compliance Requirements for Customs Valuation
C. Case Studies on Transfer Pricing and Customs Valuation
0/1
Module 15: Transfer Pricing and Indirect Taxes
A. VAT and Other Indirect Taxes: Transfer Pricing Implications
B. Compliance and Documentation for Indirect Taxes
C. Case Studies on Transfer Pricing and Indirect Taxes
0/1
Module 16: Transfer Pricing and Permanent Establishments
A. Definition and Implications of Permanent Establishments
B. Transfer Pricing Compliance for Permanent Establishments
C. Case Studies on Transfer Pricing and Permanent Establishments
0/1
Module 17: Corporate Governance and Transfer Pricing
A. Role of Corporate Governance in Transfer Pricing
B. Compliance and Risk Management through Corporate Governance
C. Best Practices in Corporate Governance and Transfer Pricing
0/1
Module 18: Technology and Transfer Pricing
A. Use of Technology in Transfer Pricing Compliance
B. Transfer Pricing Software and Tools
C. Future Trends in Technology and Transfer Pricing
0/1
Module 19: Economic Substance and Transfer Pricing
A. Understanding Economic Substance Requirements
B. Compliance and Documentation for Economic Substance
C. Case Studies on Economic Substance and Transfer Pricing
0/1
Module 20: Transfer Pricing for Intragroup Services
A. Pricing for Intragroup Services
B. Documentation and Compliance for Intragroup Services
C. Practical Examples of Intragroup Service Pricing
0/1
Module 21: Transfer Pricing for Intangibles
A. Valuation of Intangible Assets
B. Compliance Requirements for Intangible Assets
C. Case Studies on Intangible Asset Pricing
0/1
Module 22: Transfer Pricing for Research and Development
A. R&D Transactions and Transfer Pricing
B. Valuation and Compliance for R&D
C. Case Studies on R&D Transfer Pricing
0/1
Module 23: Transfer Pricing in Joint Ventures
A. Pricing Strategies for Joint Ventures
B. Compliance and Documentation for Joint Ventures
C. Case Studies on Transfer Pricing in Joint Ventures
0/1
24. Transfer Pricing in Mergers and Acquisitions
A. Valuation and Pricing in M&A
B. Compliance Considerations for M&A
C. Case Studies on Transfer Pricing in M&A
0/1
Module 25: Future Trends in Transfer Pricing
A. Emerging Issues and Challenges in Transfer Pricing
B. Technological Advancements in Transfer Pricing
C. Policy Recommendations and Best Practices
0/1