Transfer pricing refers to the pricing of contributions (assets; tangible and intangible; services and funds) transferred within an organization. Since the prices are set within an organization (or controlled) the typical market mechanisms that establish prices for such transactions between third parties may not apply. The choice of the transfer price will affect the allocation of the total profit among the parts of the company.

This is a major concern for fiscal authorities who worry that multinational entities may set transfer prices on cross-border transactions to reduce taxable profits in their jurisdiction. This has led to the rise of transfer pricing relegations and enforcement; making transfer pricing a major tax compliance issue for multinational companies.

This teleconference will explain what laws govern transfer pricing and give you the knowledge you need to determine when you have a transfer pricing issue. You will learn what the changes are to the new transfer pricing regulations and what the changes are in compliance standards. International transfer pricing will also be discussed.

Faculty: Jeff Kaufman; Mark Kral; RSM McGladrey Inc.

Verification and Attendance is the responsibility of Lorman Education For credit questions, please contact Lorman at 866-352-9540

On Demand CLE Hours: AZ 1.5; CA 1.5; MO 1.8; MS 1.5; MT 1.5; TN 1.5; VT 1.5; WA 1.5; WI 1.5; WV 1.8

Self-Study CLE Hours: AZ 1.5; CA 1.5; CO 2; GA 1.5; ME 1.5; MT 1.5; NV 1.5; PA 1.5; UT 1.5; VT 1.5; WA 1.5; WV 1.8

On demand orders placed on a weekend or holiday will be fulfilled on the next business day.