Listen to the following intro to TP and TP cases (where short summary of lecture is part of the week’stutorial):
ppt slides from the lecture: https://www.dropbox.com/s/18m582kmk17ohgm/ADTP_PreRec_Lectture4_Slides.pptx?dl=0
For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing”
Follow the curriculum – Reading for tutorial summaries this week, in addition to a summary of the lecture above in accordance with the following principles 1 Reading cases SSRN-id1160925:
US TP cases Case_law_milestones_US_TP : only read and summarize from the beginning of the document up to and including paragraph …………………¶ 2.03[i] Principle #9: The Scorecard Is Equivocal
General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding: An Overview of Transfer Pricing by IBFD
Start your Assignment 3 preparation now – start reading the EXTENSIVE DOCUMENTS: thepre-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