CCH Learning Center

Description:
As the globalization of business increases, more companies are engaged in cross-border transactions. Once the domain of only the largest multinational enterprises, transfer pricing has become a concern of nearly every moderately-sized business that operates across borders through multiple entities; developing global transfer pricing strategies is an increasing concern for executives.

The Overview of U.S. Transfer Pricing Rules course provides the practitioner with the foundation for understanding transfer pricing rules. Specific rules are discussed in detail, as well as the various methods used in transfers. Coverage of issues such as penalties, recordkeeping, exclusions, and advance pricing agreements enable the practitioner to develop proficiency with this timely, increasingly important topic.