Follow curriculum – Reading:
Chapter III: A1 to A4.2
|Scope of Work for Guidance on the Transactional Profit Split Method, page 55|
|BEPS Actions 8-10 Final Report|
|Intangibles, Risks & Capital, High-Risk Transactions|
General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding:
Start your Assignment 3 preparation now – start reading the EXTENSIVE DOCUMENTS: the pre-trial filing of Coca-cola to the US tax court, and the long list of supporting articles, and start summarizing the case using the principles in 1 Reading cases SSRN-id1160925 This may appear as a key exam question as well.
The coca-cola case pre-trial document and articles can be found here: https://taxjournal.eu/?p=675