Transfer Pricing for Auditors - A Practical Overview & Update

Introduction

With increasing scrutiny on transfer pricing practices, it is crucial for auditors to stay informed about the latest regulations and risk areas.

This webinar will provide auditors and professionals involved in tax audits with an understanding of transfer pricing and the associated risks identified by HMRC in the UK.

What You Will Learn

This webinar will cover the following:

• Brief overview of transfer pricing
• Definition and key concepts
• Regulatory framework (OECD guidelines and local regulations)
• Types of transactions
• High-level overview of transfer pricing methods
• Traditional transaction methods:
• Comparable uncontrolled price (CUP) method
• Resale price method
• Cost plus method
• Transactional profit methods:
• Transactional net margin method (TNMM)
• Profit split method
• Transfer pricing approach to policy setting
• Functional analysis, comparability analysis, risk assessment
• Transfer pricing documentation
• Best practice for different sized businesses
• Common transfer pricing risks and red flags identified by HMRC
• Case studies and scenarios

This pre-recorded webinar will be available to view from Thursday 31st July 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.