{"product_id":"us-transfer-pricing-and-global-beps","title":"U.S. Transfer Pricing and Global BEPS | ITCH25SSO","description":"\u003cstyle\u003e\n    .ey-product {\n      --ey-bg: #f7f6f2;\n      --ey-surface: #ffffff;\n      --ey-surface-alt: #f1f7f7;\n      --ey-text: #202020;\n      --ey-muted: #5f6468;\n      --ey-border: #d8e2e2;\n      --ey-primary: #01696f;\n      --ey-primary-dark: #0c4e54;\n      --ey-accent: #eaf5f5;\n      --ey-warning: #fff7e8;\n      --ey-success: #eef8ef;\n      font-family: system-ui, -apple-system, BlinkMacSystemFont, \"Segoe UI\", sans-serif;\n      color: var(--ey-text);\n      background: var(--ey-bg);\n      line-height: 1.65;\n      font-size: 16px;\n    }\n\n    .ey-product * {\n      box-sizing: border-box;\n    }\n\n    .ey-wrap {\n      max-width: 1120px;\n      margin: 0 auto;\n      padding: 28px 18px;\n    }\n\n    .ey-hero {\n      background: linear-gradient(135deg, #f7fbfb 0%, #e8f4f4 100%);\n      border: 1px solid var(--ey-border);\n    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{\n      overflow-x: auto;\n      margin: 18px 0;\n      border: 1px solid var(--ey-border);\n      border-radius: 16px;\n      background: #ffffff;\n    }\n\n    .ey-product table {\n      width: 100%;\n      border-collapse: collapse;\n      min-width: 720px;\n    }\n\n    .ey-product th,\n    .ey-product td {\n      padding: 14px 16px;\n      border-bottom: 1px solid var(--ey-border);\n      text-align: left;\n      vertical-align: top;\n    }\n\n    .ey-product th {\n      background: var(--ey-surface-alt);\n      color: #173f43;\n      font-weight: 800;\n    }\n\n    .ey-product tr:last-child td {\n      border-bottom: 0;\n    }\n\n    .ey-pill {\n      display: inline-block;\n      background: var(--ey-accent);\n      border: 1px solid var(--ey-border);\n      color: #17484c;\n      padding: 6px 10px;\n      border-radius: 999px;\n      margin: 4px 6px 4px 0;\n      font-size: 14px;\n      font-weight: 650;\n    }\n\n    .ey-faq details {\n      background: #ffffff;\n      border: 1px solid var(--ey-border);\n      border-radius: 14px;\n      padding: 16px 18px;\n      margin: 12px 0;\n    }\n\n    .ey-faq summary {\n      cursor: pointer;\n      font-weight: 800;\n      color: #173f43;\n    }\n\n    .ey-source {\n      font-size: 14px;\n      color: var(--ey-muted);\n    }\n\n    @media (max-width: 820px) {\n      .ey-hero {\n        padding: 24px;\n      }\n\n      .ey-grid {\n        grid-template-columns: repeat(2, minmax(0, 1fr));\n      }\n\n      .ey-toc ul {\n        columns: 1;\n      }\n    }\n\n    @media (max-width: 520px) {\n      .ey-grid {\n        grid-template-columns: 1fr;\n      }\n\n      .ey-actions {\n        flex-direction: column;\n      }\n\n      .ey-btn {\n        text-align: center;\n        width: 100%;\n      }\n    }\n  \u003c\/style\u003e\n\u003csection class=\"ey-product\"\u003e\n\u003cdiv class=\"ey-wrap\"\u003e\n\u003cdiv class=\"ey-hero\"\u003e\n\u003cdiv class=\"ey-kicker\"\u003eAICPA \u0026amp; CIMA course | SKU ITCH25SSO | 3.5 CPE\u003c\/div\u003e\n\u003ch2\u003eU.S. Transfer Pricing and Global BEPS\u003c\/h2\u003e\n\u003cp class=\"ey-lede\"\u003eThe \u003cstrong\u003eU.S. Transfer Pricing and Global BEPS\u003c\/strong\u003e course helps tax, finance and accounting professionals understand Section 482, transfer pricing methods, documentation, penalties and the relationship between BEPS initiatives and global tax compliance.\u003c\/p\u003e\n\u003cdiv class=\"ey-grid\"\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eCPE credits\u003c\/span\u003e \u003cstrong\u003e3.5\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eLevel\u003c\/span\u003e \u003cstrong\u003eBasic\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eField of study\u003c\/span\u003e \u003cstrong\u003eTaxes\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eAccess period\u003c\/span\u003e \u003cstrong\u003e1 year\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-actions\"\u003e\n\u003ca title=\"Buy U.S. Transfer Pricing and Global BEPS through Eduyush\" href=\"#buy-through-eduyush\" class=\"ey-btn ey-btn-primary\" target=\"_blank\"\u003eBuy through Eduyush\u003c\/a\u003e \u003ca title=\"View official AICPA course facts for ITCH25SSO\" href=\"#course-facts\" class=\"ey-btn ey-btn-secondary\" target=\"_blank\"\u003eCheck course facts\u003c\/a\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-box\"\u003e\n\u003ch2 id=\"key-takeaways\"\u003eKey takeaways for U.S. Transfer Pricing and Global BEPS\u003c\/h2\u003e\n\u003cp\u003eThis course is best suited for professionals who need a practical introduction to transfer pricing rules, intercompany transaction risk and the BEPS framework. It is especially useful if you work with multinational groups, cross-border service charges, IP transfers, related-party loans or tax documentation.\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eLearn where U.S. transfer pricing rules apply under Section 482.\u003c\/li\u003e\n\u003cli\u003eUnderstand accepted transfer pricing methods and when each may be relevant.\u003c\/li\u003e\n\u003cli\u003eReview documentation levels and how documentation can reduce penalties.\u003c\/li\u003e\n\u003cli\u003eConnect BEPS initiatives with U.S. and global transfer pricing compliance.\u003c\/li\u003e\n\u003cli\u003eUse this course as part of the broader U.S. International Tax Certificate pathway.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003cnav aria-label=\"Table of contents\" class=\"ey-toc\"\u003e\n\u003ch2\u003eQuick navigation\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\u003ca title=\"What is U.S. Transfer Pricing and Global BEPS?\" href=\"#what-is-this-course\" target=\"_blank\"\u003eWhat this course covers\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Official course facts for ITCH25SSO\" href=\"#course-facts\" target=\"_blank\"\u003eOfficial course facts\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Who should take U.S. Transfer Pricing and Global BEPS?\" href=\"#who-should-take-it\" target=\"_blank\"\u003eWho should take it\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Learning outcomes for U.S. Transfer Pricing and Global BEPS\" href=\"#learning-outcomes\" target=\"_blank\"\u003eLearning outcomes\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Transfer pricing examples for finance professionals\" href=\"#transfer-pricing-examples\" target=\"_blank\"\u003ePractical examples\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"How this course fits the U.S. International Tax Certificate\" href=\"#certificate-pathway\" target=\"_blank\"\u003eCertificate pathway\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Why buy AICPA courses through Eduyush?\" href=\"#buy-through-eduyush\" target=\"_blank\"\u003eWhy Eduyush\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"FAQs on U.S. Transfer Pricing and Global BEPS\" href=\"#faqs\" target=\"_blank\"\u003eFAQs\u003c\/a\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/nav\u003e\n\u003ch2 id=\"what-is-this-course\"\u003eWhat is the U.S. Transfer Pricing and Global BEPS course?\u003c\/h2\u003e\n\u003cp\u003eThe U.S. Transfer Pricing and Global BEPS course is an AICPA \u0026amp; CIMA online CPE self-study course focused on cross-border transfers between related parties. It explains U.S. transfer pricing rules, Section 482, documentation expectations, penalties, BEPS initiatives and how transfer pricing connects with wider international tax topics.\u003c\/p\u003e\n\u003cp\u003eCompanies 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 that finance teams need to identify early.\u003c\/p\u003e\n\u003cdiv class=\"ey-note\"\u003e\n\u003cp\u003e\u003cstrong\u003eBadge note:\u003c\/strong\u003e AICPA \u0026amp; CIMA states that this course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003ch2 id=\"course-facts\"\u003eOfficial course facts for ITCH25SSO\u003c\/h2\u003e\n\u003cp\u003eThe table below summarises the key official facts for ITCH25SSO so learners can quickly compare the course before enrolling. Always verify final pricing, access and bundle rules on the official AICPA \u0026amp; CIMA course page before purchase.\u003c\/p\u003e\n\u003cdiv class=\"ey-table-wrap\"\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCourse item\u003c\/th\u003e\n\u003cth\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eOfficial course name\u003c\/td\u003e\n\u003ctd\u003eU.S. Transfer Pricing and Global BEPS\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eProduct number\u003c\/td\u003e\n\u003ctd\u003eITCH25SSO\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFormat\u003c\/td\u003e\n\u003ctd\u003eOnline CPE self-study\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eCPE credits\u003c\/td\u003e\n\u003ctd\u003e3.5 CPE\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eNASBA field of study\u003c\/td\u003e\n\u003ctd\u003eTaxes\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eLevel\u003c\/td\u003e\n\u003ctd\u003eBasic\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePrerequisites\u003c\/td\u003e\n\u003ctd\u003eNone stated\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAccess period\u003c\/td\u003e\n\u003ctd\u003e1 year after purchase date with full paid access\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eAuthors\u003c\/td\u003e\n\u003ctd\u003eSteven C. Wrappe, Cory Perry and Matt Piper\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eOfficial list pricing\u003c\/td\u003e\n\u003ctd\u003eNonmembers $115, AICPA members $95, CIMA members $95 and Tax Section members $75\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eUpdated tax law note\u003c\/td\u003e\n\u003ctd\u003eAICPA \u0026amp; CIMA states that this product has been updated to reflect changes under H.R. 1, P.L. 119-21, commonly known as OBBBA.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eOfficial source\u003c\/td\u003e\n\u003ctd\u003e\u003ca rel=\"noopener\" title=\"Official AICPA \u0026amp; CIMA U.S. Transfer Pricing and Global BEPS course page\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/us-transfer-pricing-and-global-beps\" target=\"_blank\"\u003eAICPA \u0026amp; CIMA course page\u003c\/a\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003ch2 id=\"who-should-take-it\"\u003eWho should take U.S. Transfer Pricing and Global BEPS?\u003c\/h2\u003e\n\u003cp\u003eThis course is designed for public and corporate tax professionals who want to build a foundation in U.S. international taxation. It is also useful for finance managers, controllers, tax analysts and accounting professionals who support multinational groups and need to understand transfer pricing at a practical level.\u003c\/p\u003e\n\u003cdiv class=\"ey-grid\"\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eBest for\u003c\/span\u003e \u003cstrong\u003eTax teams\u003c\/strong\u003e\n\u003cp\u003eUse it to understand Section 482, documentation and penalty exposure in related-party transactions.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eBest for\u003c\/span\u003e \u003cstrong\u003eFinance teams\u003c\/strong\u003e\n\u003cp\u003eUse it to review how service charges, IP payments, cost allocations and group loans may affect tax positions.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eBest for\u003c\/span\u003e \u003cstrong\u003eControllers\u003c\/strong\u003e\n\u003cp\u003eUse it to connect intercompany accounting with international tax documentation and audit questions.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"ey-card\"\u003e\n\u003cspan\u003eBest for\u003c\/span\u003e \u003cstrong\u003eAdvisers\u003c\/strong\u003e\n\u003cp\u003eUse it as a compact transfer pricing primer before moving into advanced U.S. international tax issues.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003ch2 id=\"learning-outcomes\"\u003eWhat will you learn in U.S. Transfer Pricing and Global BEPS?\u003c\/h2\u003e\n\u003cp\u003eLearners can expect 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 it addresses the concepts that often trigger real-world tax review questions.\u003c\/p\u003e\n\u003ch3\u003eCore topics covered in the transfer pricing course\u003c\/h3\u003e\n\u003cp\u003e\u003cspan class=\"ey-pill\"\u003eSection 482\u003c\/span\u003e \u003cspan class=\"ey-pill\"\u003eTransfer pricing methods\u003c\/span\u003e \u003cspan class=\"ey-pill\"\u003eDocumentation levels\u003c\/span\u003e \u003cspan class=\"ey-pill\"\u003eTransfer pricing penalties\u003c\/span\u003e \u003cspan class=\"ey-pill\"\u003eBEPS overview\u003c\/span\u003e \u003cspan class=\"ey-pill\"\u003eTransfer pricing adjustments\u003c\/span\u003e \u003cspan class=\"ey-pill\"\u003eGlobal compliance risk\u003c\/span\u003e\u003c\/p\u003e\n\u003ch3\u003eLearning outcomes for transfer pricing and BEPS\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eIdentify accepted transfer pricing methods and recognise when each method may be appropriate.\u003c\/li\u003e\n\u003cli\u003eRecall how transfer pricing documentation can reduce penalties.\u003c\/li\u003e\n\u003cli\u003eRecognise BEPS initiatives and their relationship to U.S. and global transfer pricing.\u003c\/li\u003e\n\u003cli\u003eUnderstand the relationship between transfer pricing and other international tax areas.\u003c\/li\u003e\n\u003cli\u003eIdentify basic transfer pricing adjustments and how they can affect related international tax topics.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 id=\"transfer-pricing-examples\"\u003eHow does transfer pricing apply in real company situations?\u003c\/h2\u003e\n\u003cp\u003eTransfer pricing matters whenever related companies transact across borders. A U.S. parent may charge a foreign subsidiary for management services, license intellectual property to an overseas affiliate or provide a related-party loan. Each transaction needs pricing support that aligns with the arm's-length principle.\u003c\/p\u003e\n\u003cdiv class=\"ey-table-wrap\"\u003e\n\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eSituation\u003c\/th\u003e\n\u003cth\u003eWhy it matters\u003c\/th\u003e\n\u003cth\u003eCourse connection\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003eU.S. parent licenses IP to a foreign subsidiary\u003c\/td\u003e\n\u003ctd\u003eTax authorities may question whether royalty rates reflect arm's-length pricing.\u003c\/td\u003e\n\u003ctd\u003eTransfer pricing methods and documentation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eGroup company provides shared services\u003c\/td\u003e\n\u003ctd\u003eManagement fees, IT support and regional costs need a defensible allocation basis.\u003c\/td\u003e\n\u003ctd\u003eSection 482 and transfer pricing adjustments\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eRelated-party loan between affiliates\u003c\/td\u003e\n\u003ctd\u003eInterest rates and terms may need evidence comparable to third-party borrowing.\u003c\/td\u003e\n\u003ctd\u003eDocumentation and penalty risk\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eMultinational group reviews global tax risk\u003c\/td\u003e\n\u003ctd\u003eBEPS initiatives influence how tax authorities review profit allocation and substance.\u003c\/td\u003e\n\u003ctd\u003eBEPS relationship to U.S. and global transfer pricing\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003ch2 id=\"certificate-pathway\"\u003eHow does ITCH25SSO fit into the U.S. International Tax Certificate?\u003c\/h2\u003e\n\u003cp\u003eITCH25SSO is part of the broader U.S. International Tax Certificate learning pathway. It is positioned within the advanced issues area because transfer pricing, BEPS, treaties and cross-border reorganisations often require judgment beyond basic inbound and outbound tax rules.\u003c\/p\u003e\n\u003cdiv class=\"ey-success\"\u003e\n\u003cp\u003eIf you are building a complete U.S. international tax profile, start by reviewing the full \u003ca title=\"AICPA U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate\u003c\/a\u003e. Learners who want a sequence can first study \u003ca title=\"International Tax Foundation course on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation\u003c\/a\u003e, then move to \u003ca title=\"Introduction to U.S. Outbound and Inbound Transactions course on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eoutbound and inbound transactions\u003c\/a\u003e, before adding specialist modules such as \u003ca title=\"Taxation of Income Earned by Foreign Subsidiaries course on Eduyush\" href=\"https:\/\/eduyush.com\/products\/taxation-of-income-earned-by-foreign-subsidiaries\" target=\"_blank\"\u003eforeign subsidiary taxation\u003c\/a\u003e and transfer pricing.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003ch2 id=\"buy-through-eduyush\"\u003eWhy buy U.S. Transfer Pricing and Global BEPS through Eduyush?\u003c\/h2\u003e\n\u003cp\u003eEduyush helps eligible learners access selected AICPA \u0026amp; CIMA learning products with local purchase guidance, regional payment support and activation help. This is useful for learners in India and other international markets who want a smoother purchase process before starting an online CPE course.\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eGet guidance on whether this standalone course or the full certificate pathway is better for your goal.\u003c\/li\u003e\n\u003cli\u003eUse local support for purchase, activation and course access queries.\u003c\/li\u003e\n\u003cli\u003eCompare this course with related U.S. international tax modules before you buy.\u003c\/li\u003e\n\u003cli\u003ePlan your learning path across core concepts, inbound and outbound rules, foreign subsidiaries and advanced issues.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eFor broader professional learning options, you can also explore the \u003ca title=\"AICPA certification courses available on Eduyush\" href=\"https:\/\/eduyush.com\/collections\/aicpa-certifications\" target=\"_blank\"\u003eAICPA certification collection\u003c\/a\u003e on Eduyush.\u003c\/p\u003e\n\u003ch2 id=\"how-to-complete\"\u003eHow to complete this AICPA transfer pricing course\u003c\/h2\u003e\n\u003cp\u003eThe course is online and self-paced, so learners can complete it around work commitments. A practical approach is to first review the transfer pricing concepts, then map each concept to the type of intercompany transaction you see in your own organisation or client work.\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003eConfirm whether you need the standalone course or the bundle for badge purposes.\u003c\/li\u003e\n\u003cli\u003eBuy the course through Eduyush or the official AICPA \u0026amp; CIMA channel that applies to you.\u003c\/li\u003e\n\u003cli\u003eActivate access and complete the self-study modules within the access period.\u003c\/li\u003e\n\u003cli\u003eTake notes on Section 482, pricing methods, documentation and BEPS risk areas.\u003c\/li\u003e\n\u003cli\u003eApply the learning to practical cases such as services, IP, loans and cost allocations.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003csection id=\"faqs\" class=\"ey-faq\"\u003e\n\u003ch2\u003eFAQs on U.S. Transfer Pricing and Global BEPS\u003c\/h2\u003e\n\u003cdetails\u003e\n\u003csummary\u003eIs U.S. Transfer Pricing and Global BEPS a beginner-friendly course?\u003c\/summary\u003e\n\u003cp\u003eYes. AICPA \u0026amp; CIMA lists the course as Basic level with no prerequisites stated. It is still best suited for learners who already have some exposure to tax, accounting, finance or cross-border business transactions.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eDoes ITCH25SSO include a digital badge?\u003c\/summary\u003e\n\u003cp\u003eThe standalone course can be purchased individually, but AICPA \u0026amp; CIMA states that you must purchase the U.S. International Tax: Advanced Issues bundle to earn the digital badge. Check the bundle rules before buying if the badge is important to you.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eWhat does this course teach about Section 482?\u003c\/summary\u003e\n\u003cp\u003eThe course introduces U.S. transfer pricing rules under Section 482 and explains when transfer pricing applies to related-party transactions. It also covers transfer pricing methods, documentation levels, penalties and basic transfer pricing adjustments.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eIs this course useful for Indian finance professionals?\u003c\/summary\u003e\n\u003cp\u003eYes, especially for professionals working with U.S. multinationals, shared service centres, Big 4 tax teams, transfer pricing documentation or multinational reporting. It helps explain how U.S. transfer pricing concepts connect with global BEPS developments.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003cdetails\u003e\n\u003csummary\u003eShould I take this course or the full U.S. International Tax Certificate?\u003c\/summary\u003e\n\u003cp\u003eChoose this course if you only need a concise transfer pricing and BEPS primer. Choose the full U.S. International Tax Certificate if you want a structured pathway across residency, CFCs, inbound rules, outbound rules, transfer pricing, treaties and advanced international tax issues.\u003c\/p\u003e\n\u003c\/details\u003e\n\u003c\/section\u003e\n\u003ch2 id=\"sources\"\u003eOfficial sources and related Eduyush pages\u003c\/h2\u003e\n\u003cp class=\"ey-source\"\u003eLast verified: May 13, 2026. Course facts should be checked against the official AICPA \u0026amp; CIMA course page before publishing or changing prices.\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\u003ca rel=\"noopener\" title=\"Official AICPA \u0026amp; CIMA U.S. Transfer Pricing and Global BEPS course page\" href=\"https:\/\/www.aicpa-cima.com\/cpe-learning\/course\/us-transfer-pricing-and-global-beps\" target=\"_blank\"\u003eOfficial AICPA \u0026amp; CIMA course page\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"U.S. International Tax Certificate on Eduyush\" href=\"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\" target=\"_blank\"\u003eU.S. International Tax Certificate\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"International Tax Foundation on Eduyush\" href=\"https:\/\/eduyush.com\/products\/international-tax-foundation\" target=\"_blank\"\u003eInternational Tax Foundation\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Introduction to U.S. Outbound and Inbound Transactions on Eduyush\" href=\"https:\/\/eduyush.com\/products\/introduction-to-us-outbound-and-inbound-transactions\" target=\"_blank\"\u003eU.S. Outbound and Inbound Transactions\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"Taxation of Income Earned by Foreign Subsidiaries on Eduyush\" href=\"https:\/\/eduyush.com\/products\/taxation-of-income-earned-by-foreign-subsidiaries\" target=\"_blank\"\u003eForeign Subsidiaries Taxation\u003c\/a\u003e\u003c\/li\u003e\n\u003cli\u003e\u003ca title=\"AICPA certification courses on Eduyush\" href=\"https:\/\/eduyush.com\/collections\/aicpa-certifications\" target=\"_blank\"\u003eAICPA certification courses\u003c\/a\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cscript type=\"application\/ld+json\"\u003e\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@graph\": [\n        {\n          \"@type\": \"Course\",\n          \"@id\": \"https:\/\/eduyush.com\/products\/us-transfer-pricing-and-global-beps#course\",\n          \"name\": \"U.S. Transfer Pricing and Global BEPS\",\n          \"description\": \"AICPA \u0026 CIMA online CPE self-study course covering U.S. transfer pricing, Section 482, transfer pricing methods, documentation, penalties, BEPS and global transfer pricing compliance.\",\n          \"provider\": {\n            \"@type\": \"Organization\",\n            \"name\": \"Eduyush\",\n            \"url\": \"https:\/\/eduyush.com\"\n          },\n          \"courseCode\": \"ITCH25SSO\",\n          \"educationalLevel\": \"Basic\",\n          \"timeRequired\": \"PT3H30M\",\n          \"about\": [\n            \"U.S. transfer pricing\",\n            \"Section 482\",\n            \"Global BEPS\",\n            \"Transfer pricing documentation\",\n            \"International tax\"\n          ],\n          \"isPartOf\": {\n            \"@type\": \"Course\",\n            \"name\": \"U.S. International Tax Certificate\",\n            \"url\": \"https:\/\/eduyush.com\/products\/aicpa-certification-u-s-international-tax-certificate-program\"\n          }\n        },\n        {\n          \"@type\": \"Product\",\n          \"@id\": \"https:\/\/eduyush.com\/products\/us-transfer-pricing-and-global-beps#product\",\n          \"name\": \"U.S. Transfer Pricing and Global BEPS\",\n          \"sku\": \"ITCH25SSO\",\n          \"brand\": {\n            \"@type\": \"Brand\",\n            \"name\": \"AICPA \u0026 CIMA\"\n          },\n          \"description\": \"Online 3.5 CPE course on U.S. transfer pricing rules, Section 482, BEPS, documentation and penalty considerations.\",\n          \"category\": \"Professional education\"\n        },\n        {\n          \"@type\": \"FAQPage\",\n          \"@id\": \"https:\/\/eduyush.com\/products\/us-transfer-pricing-and-global-beps#faq\",\n          \"mainEntity\": [\n            {\n              \"@type\": \"Question\",\n              \"name\": \"Is U.S. Transfer Pricing and Global BEPS a beginner-friendly course?\",\n              \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. 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Choose the full U.S. International Tax Certificate if you want a structured pathway across international tax topics.\"\n              }\n            }\n          ]\n        }\n      ]\n    }\n    \u003c\/script\u003e\n\u003c\/div\u003e\n\u003c\/section\u003e","brand":"AICPATAX","offers":[{"title":"Default Title","offer_id":43457905361132,"sku":"ITCH25SSO","price":112.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0250\/2072\/7343\/files\/USTP.webp?v=1778717428","url":"https:\/\/eduyush.com\/en-us\/products\/us-transfer-pricing-and-global-beps","provider":"Eduyush","version":"1.0","type":"link"}