Professional Certificate in Transfer Pricing


Date: Jun 28, 2021 - Dec 15, 2021

Application fee: R450.00

Once-off: R11,950.00

Lecturer: TBA

Transfer pricing is a complex specialty that represents a unique blend of tax law, accounting, business practice and economics and remains a top priority for revenue authorities globally, with a growing emphasis on audits and disputes. This professional certificate covers the fundamentals of transfer pricing both on a compliance and advisory level.

Course overview

The Professional Certificate in Transfer Pricing will focus on both compliance and advisory components of transfer pricing. It covers transfer pricing methods, (using the Organisation for Economic Co-operation and Development [OECD] Model Tax Convention), the arm’s length principle, comparability, compliance issues, avoiding double taxation and dispute resolution within a South African context.


Course delivery

The course is delivered via The Tax Faculty’s virtual campus via an interactive online platform. Learning resources include study guides, prescribed reading, numerous short video lectures, short self-assessments and longer simulated scenarios.


Admission requirements

Open to individuals currently working within transfer pricing or for experienced tax practitioners/accountants wanting to specialise in transfer pricing. It is preceded by The Professional Certificate in Principles of International Taxation; therefore, a base level of transfer pricing and tax knowledge is required.

An NQF 7 qualification in taxation, law or accounting is recommended.


Assessment and award of certificate

The course is assessed via a number of formative and summative assessments, conducted via The Tax Faculty’s online platform. Successful learners will receive a Professional Certificate in Transfer Pricing.

Learners may elect to register for this standalone examination via the Advanced Diploma in International Tax, offered in partnership with the Chartered Institute of Taxation.


What you will learn

The course will cover the following modules and topics:

  1. Fundamental sources.
  2. The arm’s length principle.
  3. Functional analysis.
  4. Transfer pricing methods.
  5. Comparability.
  6. Specific transactions.
  7. Permanent establishments.
  8. Compliance issues and required documentation.
  9. Application within the ITR14.
  10. Avoiding double taxation.
  11. Dispute resolution.

Flexible payment options

Payment option 1: Once-off payment

R11 950.00 (incl. VAT).

Payment option 2: Debit order

Application fee (non-refundable): R450.00 (incl. VAT).

Six instalments: R2 290.00 per month (incl. VAT).
Total: R13 740.00 (incl. VAT) per year.

* First debit order will be collected on course start date. Remaining debit orders will be collected on the first day of each month.


Payments and cancellations

  • All required minimum payments must be made by direct EFT or by credit card before the commencement of a course. The once-off payment is required to be paid before the course start date, as well as the application fee of learners on a debit order plan (the first debit order is also required on the start date of the course).
  • Kindly note that should debit order payment terms not be adhered to; legal action will be taken and access to the online learning platform suspended.
  • Proof of payment may also be requested before access to the iLearn platform will be communicated, should your payment not reflect on The Tax Faculty’s bank account.
  • Only written notice of cancellation will be accepted.
Conditions
 
For courses shorter than a six-month rollout, the following will apply:
  • If the cancellation is requested more than 10 working days prior to the course start date, no cancellation fee will be applicable.
  • If the cancellation occurs less than 10 working days prior to the course start date, a 100% cancellation fee will be applicable.
  • Students who register for a course and fail to attend will be held liable for the full course fee.
  • The course application fee is non-refundable.
  • The Tax Faculty’s liability in the case of a course being cancelled will be limited to a refund of the course fee.
For courses with a six-month or longer rollout, the following will apply:
  • Should a cancellation be received within six weeks of the course start date, the student will still be liable for 50% of the semester cost.
  • Should the cancellation be received after six weeks of the course start date, the student will be liable for the full semester cost.
  • Once a learner has registered for a course, they will only be granted one deferral opportunity for that course (a deferral includes either requesting a new start date or changing to another course). Costs applicable will be adapted upon notice of deferral received.
  • The course application fee is non-refundable.

Why wait?

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