Transfer Pricing - An Introductory Box Set

Introduction

Presented by expert speaker Rafaela Oplopoiou-Chapman, this series of webinars will provide you with an introductory guide through the OECD framework, including the arm’s length principle, functional analysis, and pricing methods, while also providing insight into UK rules.

Designed for those seeking a strong foundational understanding of transfer pricing, this practical, modular webinar will equip you with the tools to navigate real-world transfer pricing challenges in your own organisation or client work. It is ideal for compliance staff, in-house tax professionals, junior finance managers, and legal advisors.

What You Will Learn

This modular webinar will cover the following:

Module 1: Understanding Transfer Pricing - The Basics

A foundational session introducing transfer pricing, its objectives, and key terminology:

• Common transfer pricing misconceptions
• What transfer pricing really is and why it matters
• Core OECD and UK legal principles
• When transfer pricing rules apply (including exemptions)
• Transfer pricing adjustments

Module 2: Functional Analysis - Laying the Groundwork

Before choosing a method, you need to understand what is really happening in the transaction:

• Applying the arm’s length principle
• How to perform a functional analysis - Functions, assets, and risks
• Practical walk-through of a functional profile
• Value chain analysis basics
• Understanding and allocating risk in an OECD-compliant way
• Transfer pricing lifecycle - Planning, pricing, documentation, defence
• Identifying typical entity roles - Limited Risk Distributors, toll manufacturers, cost centres

Module 3: Transfer Pricing Methods

A review of OECD-recognised methods and how to select the most appropriate one:

• Overview of the 5 OECD-approved methods
• Choosing a method based on the functional profile
• How to establish comparability
• Role of benchmarking and databases
• Comparability adjustments

Module 4: Financial Transactions and Intangible Assets

A practical look at intercompany financial transactions with reference to OECD’s latest updates:

• OECD guidance on financial transactions - key takeaways
• Intercompany loans, guarantees and cash pooling - pricing and substance
• Development, Enhancement, Maintenance, Protections and Exploitation (DEMPE) and the treatment of intangible assets

Module 5: Transfer Pricing Documentation and Dispute Resolution

Preparing transfer pricing documentation and resolving transfer pricing disputes ensures consistent compliance:

• Transfer pricing documentation - Local file, Master file and Transfer Pricing policy memo
• Transfer pricing audits - What to expect and how to prepare
• Overview of Advance Pricing Agreements (APA) and Thin Capitalisation Agreements
• Mutual Agreement Procedures (MAP) under tax treaties
• Dealing with audits and transfer pricing enquiries

Module 6: Practical Considerations and Recent Developments

Tie everything together with practical guidance and updates on global transfer pricing trends:

• Setting up a transfer pricing control framework
• Working with advisors vs. doing it in-house
• Role of finance, tax, and operations
• Managing documentation cycles, deadlines, and stakeholder reviews
• Recent global developments:
• OECD Pillar One and Pillar Two
• Digital economy and transfer pricing implications

This pre-recorded webinar will be available to view from Friday 8th May 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.