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Virtual Courses
Educating without barriers
Since 2004, the Inter-‐‑American Center of Tax Administrations has been holding virtual, at-‐‑a-‐‑distance educational activities on Taxation issues. The first of these courses, the Taxation Program began with a total of 49 participants from several Latin American countries; all of them tax administration officials. To date, after six editions of this course, there has been an estimated 30% increase in enrolment, which figure exceeds the Center’s initial expectations. The idea of designing at-‐‑a-‐‑distance educational courses is based on the Strategic Directions of the CIAT Strategic Plan, particularly the one dealing with training for the member countries. The experience acquired by CIAT up till now has allowed it to satisfactorily achieve one of its main objectives: the development of a permanent training program for the benefit of the tax administrations officials of its member countries.
Currently the CIAT training program constitutes one of the Center’s leading programs as instrument for fulfilling its strategic objectives. The Executive Secretariat’s operational capacity is a relevant aspect in scheduling and carrying out its training actions. This includes direct actions by the ES staff as well joint actions scheduled and carried out by means of inter-‐‑ institutional agreements. The Executive Secretariat has a Tax Training Coordination Office under the Directorate of Tax Studies, which is in charge of the execution of plans and projects determined by the organization
VIRTUAL COURSES
Requirements The interested in enrolling in courses must fill out the registration form and accompanied by photocopies of the following: • • •
Identity University graduate or postgraduate. Certification issued by the Administration which indicates that it is official.
Contact persons María Raquel Ayala Doval
Director of Training and Development of Human Talent E-‐‑mail: rayala@ciat.org
Maureen E. Pérez A. Training Coordinator E-‐‑mail: mperez@ciat.org
César Trejos
Training Assistant E-‐‑mail: ctrejos@ciat.org
Methodology
Ana Bonilla
Training Assistant E-‐‑mail: abonilla@ciat.org
The courses’ methodology includes the weekly study of contents in the Lessons and reading of complementary materials that afford a better understanding or deal with specific issues of said contents, which may appear as additional bibliography. Partial exams will be given in order to test the level of understanding of said contents, with a final examination at the end of the course. Some other dynamic activities are anticipated, such as opinion forums, working groups, case studies, virtual seminars, etc., which will be the practical phase of the courses. Access and execution time of these activities are limited, which means that the student will have a specific date for beginning the task as well as a maximum time period for concluding it. As anticipated, the methodology is mainly based on the work of the participants. For this reason, the active involvement of the students in the different activities, in making comments and consulting the Tutors, as well as the exchange of opinions and interaction with the other participants, among others, is highly desirable.
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VIRTUAL COURSES
Course on Transfer Pricing Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers. Language: English. Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues (Transfer pricing, international taxation). Duration: 35 weeks (approx.) Content: the course is composed of the following lessons:
Module I. Theoretical Aspects
Module II. Practical Aspects
Lesson 1. Generalities Lesson 2. Use of the Comparable Uncontrolled Price Method Lesson 3. Use of the Resale Price Method Lesson 4. Use of the Cost Plus Method Lesson 5. Use of the Transactional Net Margin Method Lesson 6. Use of the Profit Split Method
Module III. Advanced Aspects
Lesson 1. The Case of Intangibles Lesson 2. Intra-‐‑Group Services Lesson 3. Transfer Pricing and Thin Capitalization Lesson 4. Transfer Pricing Selection and Auditing Processes
Lesson 1. Generalities Lesson 2. Traditional Methods Lesson 3. Non-‐‑Traditional Methods Lesson 4. Comparability Lesson 5. Transfer Pricing Analysis Process Lesson 6. Administrative Procedures Aimed At Solving Controversies
Registration fee* US$825.00 (US$275.00 per module) Deadline of announcement July 04, 2014. Begin Date August 2014.
*Note: Registration fee for particular is US$1,125