Transfer misPricing and Base Erosion and Profit Shifting (BEPS)

This course Transfer misPricing and Base Erosion and Profit Shifting (BEPS) in Dubai is a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of taxation.

Course contents

Transfer misPricing

  • Introduction to transfer pricing
  • The arm’s length principle
  • The OECD Transfer Pricing Guidelines
  • Transfer pricing rules and practices
  • Transfer pricing methodologies
  • Comparability analysis and data base researches
  • Common transfer pricing approaches applied in (financing activities, interest rates, intra-group services, fund management services, etc)
  • Transfer pricing documentation and tax risk management
  • Transfer pricing adjustments

Base Erosion and Profit Shifting (BEPS)


  • International Standards in Tax Sovereignty
  • Weaknesses That Create Opportunities for BEPS
  • Challenges for International Taxation


  • What is the OECD?
  • The Problems with Taxation Laws and Avoidance Mechanisms
  • What is BEPS?
  • The BEPS Action Plan
  • The Effectiveness of the BEPS Action Plan Across Nations

Neutralizing Hybrids, Interest Deductions, and Transparency

  • Neutralize the Effects of Hybrid Mismatch Arrangements
  • Restrict Base Erosion Through Interest Deductions and Other Commercial Payments
  • Counteract Harmful Tax Practices More Efficiently

Action Plans

  • Establishing International Coherence of Corporate Income Taxation
  • Reinstating the Full Effects and Benefits of International Standards
  • Neutralise the Effects of Hybrid Mismatch Arrangements
  • Guaranteeing Transparency While Promoting Increased Certainty and Predictability
  • The Need for A Prompt Implementation of The Measures
  • Prevent Treaty Abuse
  • Make Transfer Pricing Outcomes Consistent with Value Creation
  • Intangibles
  • Risks & Capital
  • Other High-Risk Transactions
  • Determine Methodologies to Gather and Analyse Data on BEPS And the Actions to Address It

Learning outcomes

  • Learn about different action plans for Base Erosion and Profit Shifting
  • Distinguish the related suggestions requiring a shift by tax policymakers to reinstate faith in the system, guarantee that profits are taxed where economic activities take place and create truthful economic value
  • Recognize the relationship between transfer pricing and certain areas of international tax
  • Assess action plans to provide countries with local and international tools that will better align rights to tax with economic activity
  • Identify fundamental transfer pricing adjustments and their impact on related international tax topics
  • Identify the accepted transfer pricing methods and recognize when each is appropriate to use
  • Recall how transfer pricing documentation can reduce penalties
  • Recognize the base erosion and profit shifting (BEPS) initiatives and their relationship to global transfer pricing
  • Have an overview of transfer pricing environment
  • Have a better understanding on transfer pricing rules and practices
  • Have an overview of the functional and economic analysis in transfer pricing reports
  • Understand the importance of transfer pricing documentation in an organization’s risk management strategy

Who must attend

The following personnel will benefit from the course:

  • Public and corporate tax professionals interested in building a solid foundation in taxation
  • Professionals of the financial sector aiming at acquiring a basic knowledge on transfer pricing principles and transfer pricing approaches
  • Accountants
  • Tax advisers
  • General tax practitioners
  • Tax practitioners in advisory firms
  • Tax specialists in commercial and trade industries
  • Government officials
  • In-house tax directors/managers
  • Tax regulation bodies

Materials Provided

  • Course Material File and Hand Outs
  • Exercise Sheets and Activities

Participants will Get

  • Seminar Pack containing the information presented on the day
  • Fun Learning Activities
  • Certificate of Participation

Welcome Note

  • Introduction of trainers & training team
  • Participant introductions and Pre-evaluation