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TP Lecture week 5 – ALP and introduction to comparability

Follow curriculum – Reading:

OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

Chapter 1: Section A-C

PWC International TP 2015-16

Introduction……………………………………3
Categories of inter-company transfer…..9
The work of the OECD…………………….25
Specific issues in transfer pricing………71
Managing changes to a transfer pricing policy……………………………….101
Dealing with an audit of transfer pricing by a tax authority………………..115
Financial services………………………….121
Transfer pricing and indirect taxes…..139
Procedures for achieving an offsetting adjustment…………………….157

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