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TP Lecture week 7 – TP methods

Follow curriculum – Reading:

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

Chapter II: Part 1 and 2

BEPS Action 10: Commodity transactions
from Actions 8-10 Final Report
Intangibles, Risks & Capital, High-Risk Transactions
http://www.oecd.org/ctp/beps-actions.htm

BEPS Action 10 – Transfer Pricing_ Other High Risk Transactions _ Rödl & Partner

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