ATT Foundation Qualification - Transfer Pricing
*IMPORTANT NOTICE: CORONA VIRUS
To help support our students in preparation for the 2020 examinations, all future courses will be run as Online Tuition Live (OTL) until it is safe to resume face-to-face courses.
ATT/CTA Tax Pathway
Gain both ATT and CTA qualifications faster and specialise in an area of tax from an early stage. Our leading training programme, delivered by expert lecturers, will help you prepare and pass the joint Tax Pathway exams.
- Your route to two specialist tax qualifications in less time
- Taught by some of the most well-known and experienced tutors in the UK
- Guaranteed Pass Scheme with outstanding pass rates
Important notice: Coronavirus
To help support our students in preparation for the 2020 examinations, all future courses will be run as Online Tuition Live (OTL) until it is safe to resume face-to-face courses. OTL courses will be run on the same dates as the scheduled face-to-face courses. This is in addition to our existing online courses.
Upcoming start dates
Suitability - Who should attend?
The online ATT Foundation Qualification in Transfer Pricing is ideal if you are looking to quickly gain knowledge of the basic principles and methods used in Transfer Pricing.
The modular format splits your study into four manageable chunks of learning and testing, followed by a Final Certificate Examination, allowing you to work at your own pace.
Outcome / Qualification etc.
A Foundation Certificate in Transfer Pricing from The Association of Taxation Technicians
Training Course Content
The stand-alone online ATT Foundation Qualification in Transfer Pricing is split into four manageable modules.
The qualification is studied and examined in these four distinct sections. Once the four modules have been successfully completed in turn, the overall Final Certificate Examination can then be attempted.
Subjects examined within the qualification include:
Fundamental concepts, the arms’ length principle and comparability
Associated enterprises
Transfer pricing methods
Functional analysis
Entity characterisation
Transfer pricing implications of specific transactions including: intra-group services; loans; intangible property; and business restructuring
Permanent establishments and attribution of profits
Adjustments
Non-recognition issues
Advance pricing agreements
Compliance issues