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World-class TAX education, training & certification

Empower Tax Administrators, with our suite of TAX training courses and  programs for 2016 -2017. Follow the comprehensive training plan aimed at boosting capacity and proficiency among WATAF member states. The date and venue of the training would be published.

TRAINING SCHEDULE FOR 2016-2017

Q3 2016: INTERNATIONAL INITIATIVES AT SECURING THE TAX BASE: TAX HARMONISATION
A. FUNDAMENTALS OF TAX HARMONISATION
The objective of the session includes:
1. Define Tax Harmonisation
2. Identify the drivers of tax harmonisation
3. Identify regional/international players at tax harmonisation; e.g. OECD, Global Forum, ECOWAS, etc.
4. Identify tools of tax harmonisation; e.g.:
a. The UN Model Double Taxation Convention between Developed and Developing Countries
b. The OECD Model Tax Convention on Income and Capital
c. Multilateral Convention on Administrative Assistance in Tax Matters
d. Tax Information Exchange Agreements (TIEAs)
5. Highlight and discuss the cost and benefit of tax harmonisation for states

B. TRENDS AT TAX HARMONISATION FOR THE PURPOSE OF SECURING TAX BASE
The objective of the session includes:
1. Relate tax harmonisation to securing tax base
2. Identify both regional/international trends at tax harmonisation for the purpose of securing tax base
3. Discuss tools of tax harmonisation for the purpose of securing tax base
a. The ATAF Model Double Taxation Agreement
b. ATAF Agreement on Mutual Assistance in Tax Matters (AMATM)
c. The UN Model Double Taxation Convention between Developed and Developing Countries
d. The OECD Model Tax Convention on Income and Capital
e. Multilateral Convention on Administrative Assistance in Tax Matters
f. TIEAs

TRANSFER PRICING PROGRAMME
Q4 2016: Basic Stage

Lesson I: Transfer Pricing: Introduction
1. The context of the Transfer Pricing Process
2. Basic Principles and Terminology
3. Consequences and Impact of Transfer Pricing
4. Introduction to Transfer Pricing Methods
Lesson II: Requirements for Regulation of Transfer Pricing
1. Guidelines; e.g.:
a. The OECD Transfer Pricing Guidelines
b. The United Nations Practical Manual on Transfer Pricing for Developing Countries
2. National/Regional Transfer Pricing Policy
Lesson III: Transfer Pricing Guidelines and Legislation
1. Guidelines
a. The OECD Transfer Pricing Guidelines
b. The United Nations Practical Manual on Transfer Pricing for Developing Countries
2. Legislation
a. US
b. South Africa
c. Nigeria
d. Ghana
e. Senegal
f. Côte d’ Ivoire
3. Trends in national, regional and global documentation standards
Lesson IV: Design and Implementation of a Transfer Pricing System- Overview
1. The Transfer Pricing Process
a. Identification of the Business Context
b. Design and Implementation of the TP System
c. Documentation of the TP System
d. TP Controversy Management

Q1 2017: Intermediate Stage
Lesson V: Design and Implementation of a Transfer Pricing System (I)
1. Identification of Relevant Business Context
a. Industry Analysis
b. Functional Analysis
2. Design and Implementation of the TP System
a. Identification of ‘responsibility centres’
b. Use of the concept
Lesson VI – Design and Implementation of a Transfer Pricing System (II)
1. Documentation of the TP System
a. TP Master File: Nature, Use, Content, etc.
b. TP Local File: Nature, Use, Content, etc.
c. Country-specific File: Nature, Use, Content, etc.

2. Other Documentation Issue; e.g.:
a. Materiality
b. Time frame for preparation
c. Retention of documents
d. Frequency of documentation updates
3. Case Study: Nigeria, Ghana, etc.
4. Best practices of Transfer Pricing Documentation

Lesson VII: Design and Implementation of a Transfer Pricing System (III)
1. TP Controversy Management
a. What is Controversy Management
b. Development of Controversy Management Strategy
c. Controversy Management Strategies
i. Audit process/procedure
ii. Advance Pricing Agreement (APA)
iii. Rulings
iv. Mutual Agreement Procedure (MAP)
2. Case Study:

Q2 2017: Advanced
Lesson VIII: Transfer Pricing of Intangibles
1. The context of Transfer Pricing of Intangibles
2. Labelling of Intangibles
3. Identification of Intangibles
4. Ownership of Intangibles
5. Valuation of Intangibles
Lesson IX: Transfer Pricing of Intragroup Services
1. Introduction
2. Benefit Test
3. Arm’s Length Service Charge
Lesson X: Intercompany Loans and Financial Guarantee
1. Loan Pricing
2. Loan Guarantee Consideration
3. Loan Guarantee Pricing
4. Cash Pooling
LESSON XI: Business Restructuring and Valuation
1. Definition of Business Restructuring
2. Country-specific considerations
3. Issue specific case study: e.g.:
a. Mergers and Acquisitions
b. Divestment
4. Review of OECD TP Guidelines Chapter IX
Lesson XII: Other Issues
1. Transfer pricing and customs valuation
a. Differences and similarities between the two sets of rules
b. The international debate on harmonization of Transfer Pricing and Customs Valuation
2. Afro-centric issues
a. Lack of transfer pricing comparability data
b. Review of BEPS Action Plan 8-10

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