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Value Creation (Intangibles) in Transfer Pricing

Value Creation (Intangibles) in Transfer Pricing

Training

Additional Information

Target Audience

Date: 13 April 2021 Time: 9:30 am – 12:30pm Via: Microsoft Teams

Overview

The subject of intangibles and value creation have become key to transfer pricing, especially,  where multinational enterprises (MNEs) proactively use them to allocate their profits across their  numerous subdivisions.

 As such, most of the transfer pricing audits embarked on by tax  authorities, including the Ghana Revenue Authority (GRA), focus on intensive scrutiny of related  party transactions involving intangibles in an attempt to claim what they perceive as their fair  share of the MNEs’ global tax revenue.

Career-opportunity

Course Outline

  • Identification of Intangibles (know-how, intellectual property) in related party transactions.
  • Determination of ownership of intangibles and the application of the Development, Enhancement, Maintenance, Protection and Exploitation of Intangibles (DEMPE) principles.
  • The Arm’s Length Principle in related party transactions involving intangibles.
  • Other transfer pricing issues relating to transactions involving intangibles.

Target Audience

  • Chief Finance Officers
  • Finance Directors
  • Tax Managers
  • Tax Practitioners
  • Internal and External Auditors
  • Heads of Departments

Additional Information

  • Date: 13 April  2021 
  • Time: 9:30 am – 12:30pm
  • Via: Microsoft Teams

To register please contact:

Crystle Obeng

Tel: +233 501 517 807

Email: cobeng@kpmg.com

 

Ericka Obese-Jecty

Tel: +233 501 364 979

Email: eobese-jecty@kpmg.com

Upcoming TP Courses

  • Corporate Income Tax
  • Preparing for Transfer Pricing Audits
  • Employment Tax
  • Taxation within Ghana’s  Energy Sector
  • New Developments in  Ghana’s Tax System