E-Learning

This course introduces the internal and external governance frameworks for tax administrations.

An introduction to the fundamentals of transfer pricing, including how to calculate whether the price of a transaction between associated enterprises is correct or whether it may require adjustment.

This course will teach you what is Enterprise Risk Management, how does it differ from traditional risk management, and what are the essential elements that you need to put in place for a successful ERM programme.

"Fighting Tax Crime: The Ten Global Principles" sets out the 10 essential principles for effectively fighting tax crimes.

The toolkit puts the search for comparables information into context, providing an outline of the comparability analysis process, and cross-references to more detailed guidance material where needed.

An introduction to essential concepts related to tax treaties (context and general features). In addition, this module provides some practical tips and exercises to understand and to apply some provisions in tax treaties and a brief explanation of the concept of "treaty shopping".

The course introduces the basic principles of tax treaties and explains their objectives and effects. It presents the typical content of tax treaties resulting from widespread use of the UN and OECD Model Conventions.

This module offers an introduction to the basic concepts of transfer pricing. It contains a description of the arm's length principle, the five OECD-recognised transfer pricing methods, and the role of comparables in the transfer pricing analysis.

Module about BEPS Actions 2, 3, 4 and 12

This course presents an overview of the BEPS project, as well as the four minimum standards: Action 5 (Harmful Tax Practices), Action 6 (Preventing the abuse of tax treaties), Action 13 (TP documentation, with a focus on CbCr) and Action 14 (Dispute Resolution).

This module presents an introduction to Exchange of Information on Request (EOIR), Beneficial Ownership (BO), Automatic Exchange of Information (AEOI) and the monitoring body: the Global Forum on Transparency and Exchange of Information for Tax Purposes.

This module provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic. The purpose of this module is to assist tax administrations in their own consideration of possible domestic measures.

This module provides an overview of recovery period planning issues that administrations may wish to consider in the COVID-19 context. The purpose of this module is to assist tax administrations in their own consideration of possible domestic measures.

This e-learning course will take a deep dive into the requirements and standards related to beneficial ownership information, and look at what countries around the world are doing to implement them

The Transfer Pricing E-Learning Tool aims to build knowledge and skills of personnel in working on transfer pricing in tax administrations.

The course provides a basic understanding of how this tax dispute resolution facility works under treaties and what is required by tax officials in charge of its application. The Primer is based on the MAP chapter of the forthcoming UN Handbook on Dispute Avoidance and Resolution.

The course introduces key principles, concepts and terminology in this important, challenging area for developing countries. It draws on the UN Practical Manual on Transfer Pricing for Developing Countries and provides a solid foundation for further study. More information here.