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 Secure Transaction CPE Credits
4 Credits: Accounting
Course Level
Intermediate
Format
Self-Study
Course Description
Essentials of Transfer Pricing provides a comprehensive overview of transfer pricing, explaining its role in international taxation and the regulatory frameworks that govern it. It covers the arm’s length principle, key pricing methods, documentation standards, and risk management practices, with attention to industry-specific challenges and global developments. The course also covers common errors, dispute resolution strategies, and ethical considerations, preparing you to navigate complex cross-border transactions while complying with tax authority expectations.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize the historical basis of transfer pricing rules in the United States.
- Recall the nature of the international transfer pricing projects undertaken in recent years.
- Recognize the actions contained within the Base Erosion and Profit Sharing Project.
- Identify the initiatives targeting the allocation of taxing rights on residual profits.
- Recall the central aim of transfer pricing regulation.
- Recognize the key factors being emphasized in aligning profits with taxes.
- Recall the mechanism used to help minimize transfer pricing disputes.
- Recognize common misconceptions about transfer pricing.
- Identify the challenges associated with the application of transfer pricing rules.
- Recall the key features of the landmark transfer pricing cases discussed in the course.
- Recall the focus of the UN Practical Manual on Transfer Pricing.
- Recognize the nature of the best method rule.
- Specify the features of the transfer pricing frameworks used outside the EU and US.
- Recall the strengths and weaknesses of the various transfer pricing methods, and the circumstances under which each one should be used.
- Identify the steps used to select the most appropriate transfer pricing method.
Course Specifics
SS125447097
October 2, 2025
There are no prerequisites.
None
88
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …
QAS Self-Study
