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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.