U.S. Transfer Pricing and Global BEPS | ITCH25SSO
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Who is AICPA?
AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
Official AICPA & CIMA U.S. Transfer Pricing and Global BEPS — 3.5 CPE credits of online self-study. A practical introduction to Section 482, transfer pricing methods, documentation, penalties and how BEPS initiatives connect to U.S. and global tax compliance. Updated for OBBBA (H.R. 1, P.L. 119-21). Part of the U.S. International Tax Certificate pathway. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
3.5 CPE credits · NASBA: Taxes · Basic level · Online self-study · 1-year access · SKU ITCH25SSO
Key takeaways
- Official course title: U.S. Transfer Pricing and Global BEPS (product number ITCH25SSO)
- CPE value: 3.5 CPE credits in the NASBA field of study: Taxes
- Level: Basic — a compact primer, best with some exposure to cross-border transactions
- Main topics: Section 482, transfer pricing methods, documentation, penalties, BEPS and transfer pricing adjustments
- Updated for OBBBA: Reflects changes under H.R. 1, P.L. 119-21, commonly known as OBBBA
- Badge route: Standalone course earns CPE only — the digital badge requires the U.S. International Tax: Advanced Issues bundle
- Authored by: Steven C. Wrappe, Cory Perry and Matt Piper
What is the U.S. Transfer Pricing and Global BEPS course?
This AICPA & CIMA online CPE self-study course focuses on cross-border transfers between related parties. AICPA & CIMA categorise it as CPE self-study. It explains U.S. transfer pricing rules, Section 482, documentation expectations, penalties, BEPS initiatives and how transfer pricing connects with wider international tax topics.
Companies with global operations regularly move goods, intellectual property, services and loans across borders between related entities. This course gives learners a structured overview of the tax rules that shape those transactions and the compliance risks finance teams need to identify early.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | U.S. Transfer Pricing and Global BEPS |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 3.5 CPE |
| NASBA field of study | Taxes |
| Level | Basic |
| Authors | Steven C. Wrappe, Cory Perry and Matt Piper |
| Digital badge | Not on the standalone course — earned via the U.S. International Tax: Advanced Issues bundle |
| Availability | 1 year after purchase date with full paid access |
| Product number | ITCH25SSO |
| Official AICPA & CIMA pricing | Nonmembers $115, AICPA members $95, CIMA members $95, Tax Section members $75 — checked on 13 July 2026, prices may change |
| Official source | AICPA & CIMA course page |
Who provides what
| Role | Organisation |
|---|---|
| Course provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Course authors | Steven C. Wrappe, Cory Perry and Matt Piper |
| Authorised reseller and purchase support | Eduyush |
Who should take this course?
| Learner profile | Fit | Why it helps |
|---|---|---|
| Corporate tax professional | Strong fit | Understand Section 482, documentation and penalty exposure in related-party transactions. |
| Finance manager or analyst | Strong fit | See how service charges, IP payments, cost allocations and group loans affect tax positions. |
| Controller | Good fit | Connect intercompany accounting with international tax documentation and audit questions. |
| Adviser or Big 4 tax team member | Good fit | A compact transfer pricing primer before advanced U.S. international tax issues. |
| Learner new to cross-border tax | Foundation helps | Some exposure to cross-border transactions makes this primer easier to apply. |
What you learn
You get a focused overview of accepted transfer pricing methods, documentation, penalty reduction, BEPS and how transfer pricing adjustments affect wider international tax analysis. The course is concise but addresses the concepts that often trigger real-world tax review questions.
Core topics: Section 482, transfer pricing methods, documentation levels, transfer pricing penalties, BEPS overview, transfer pricing adjustments and global compliance risk.
Official learning outcomes:
- Identify accepted transfer pricing methods and recognise when each method may be appropriate.
- Recall how transfer pricing documentation can reduce penalties.
- Recognise BEPS initiatives and their relationship to U.S. and global transfer pricing.
- Understand the relationship between transfer pricing and other international tax areas.
- Identify basic transfer pricing adjustments and how they can affect related international tax topics.
How transfer pricing applies in real company situations
| Situation | Why it matters | Course connection |
|---|---|---|
| U.S. parent licenses IP to a foreign subsidiary | Tax authorities may question whether royalty rates reflect arm’s-length pricing. | Transfer pricing methods and documentation |
| Group company provides shared services | Management fees, IT support and regional costs need a defensible allocation basis. | Section 482 and transfer pricing adjustments |
| Related-party loan between affiliates | Interest rates and terms may need evidence comparable to third-party borrowing. | Documentation and penalty risk |
| Multinational group reviews global tax risk | BEPS initiatives influence how tax authorities review profit allocation and substance. | BEPS relationship to U.S. and global transfer pricing |
How this course fits the certificate pathway
This module sits in the advanced-issues area of the U.S. International Tax Certificate, because transfer pricing, BEPS, treaties and cross-border reorganisations often require judgment beyond basic inbound and outbound rules. The sequence below is Eduyush guidance.
| Option | Best for | Credential note |
|---|---|---|
| International Tax Foundation | The first basic introduction to U.S. international tax vocabulary. | Standalone; Core Concepts bundle needed for the badge. |
| Introduction to U.S. Outbound and Inbound Transactions | Transaction-level inbound and outbound coverage. | Standalone; Core Concepts bundle needed for the badge. |
| Taxation of Income Earned by Foreign Subsidiaries | CFC, Subpart F, E&P and PFIC coverage. | Standalone; Inbound and Outbound Transactions bundle needed for the badge. |
| U.S. Transfer Pricing and Global BEPS (this course) | A concise transfer pricing and BEPS primer within advanced issues. | Standalone; Advanced Issues bundle needed for the badge. |
| U.S. International Tax Certificate | The complete pathway across core, inbound/outbound and advanced topics. | 51.5 CPE, intermediate, 2-year availability. |
Why buy this course through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Guidance on whether this course, a bundle or the full certificate fits your goal
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Comparing options? Review Taxation of Income Earned by Foreign Subsidiaries, the full U.S. International Tax Certificate, or browse the AICPA certifications collection.
FAQs on U.S. Transfer Pricing and Global BEPS
What is the official product number?
The official AICPA & CIMA product number is ITCH25SSO.
How many CPE credits does it provide?
The official listing shows 3.5 CPE credits in the Taxes field of study. Learners should check their own professional body rules before claiming credit.
Is it beginner-friendly?
AICPA lists the level as Basic with no prerequisites stated. It is still best suited to learners with some exposure to tax, accounting, finance or cross-border transactions.
Does the standalone course include a digital badge?
No. The standalone course earns CPE only. AICPA states the U.S. International Tax: Advanced Issues bundle must be purchased to earn the digital badge.
What does it teach about Section 482?
It introduces U.S. transfer pricing rules under Section 482 and when transfer pricing applies to related-party transactions, plus methods, documentation levels, penalties and basic adjustments.
Should I take this course or the full U.S. International Tax Certificate?
Choose this course for a concise transfer pricing and BEPS primer. Choose the full certificate for a structured pathway across residency, CFCs, inbound and outbound rules, transfer pricing, treaties and advanced issues.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped, and access lasts 1 year from purchase.
Last verified: Official AICPA pricing checked on 13 July 2026 against the official AICPA & CIMA product page. Prices may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
