It is only for tax officials that work for taxing authorities that work with the OECD and you need corporate email that is the email of that revenue authority.

The World Customs Organization and the OECD have developed an e-learning module in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.

The e-learning module is free of charge for government delegates in OECD member countries as well as participants from non-OECD economies attending OECD events, and sold to non-governmental parties. The online platform aims to explain the stakes and problems of transfer pricing from a both tax and customs perspective, through a mixture of theoretical explanations and practical and concrete case studies based on commercial realities.

The transfer pricing e-learning module was launched in 2007.The programme was chosen to provide a response tailored to the administrations’ training needs, and also to those who are interested in getting a solid framework for properly dealing with transfer pricing.

The e-learning module contains:

• Introduction to transfer pricing
• OECD Transfer Pricing Guidelines
• Transfer pricing methods
• Customs valuation and transfer pricing - a comparison

The course lasts approximately 6 hours.

In addition, the flexibility of the e-learning system means that updates to the topics covered can be made in real time. Both the WCO and OECD will constantly review the programme content to guarantee the long-term relevance of the training.