Transfer Pricing course contents table of reading materials by lecture

TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials

General ongoing reading as the courses advance:

1. reading about 10 pages a week to gain an overview understanding:http://iitfconnect.com/wp-content/uploads/2018/04/An-Overview-of-Transfer-Pricing-by-IBFD.pdf

2. 6 Chapter Transfer Pricing B Arnold International Tax Primer 3rd ed

3. PWC International TP 2015-16:

Part 1: Developing defensible transfer pricing policies

Introduction……………………………………3

Categories of inter-company transfer…..9

The work of the OECD…………………….25

Establishing a transfer pricing policy – practical considerations………………..47

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

The OECD’s BEPS Action Plan………….165

4. 11-13 OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

5. 11-13 UN Practical Manual on Transfer Pricing for Developing Countries, 2017

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 http://iitfconnect.com/wp-content/uploads/2018/04/1-reading-cases-ssrn-id1160925.pdf This may appear as a key exam question as well. The coca-cola case pre-trial document and articles can be found here: http://iitfconnect.com/?p=675

If you want to work through practical problems, a good publication is Elizabeth King, Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions, Kindle edition (2009):Part III Case Studies: https://www.amazon.com/Transfer-Pricing-Corporate-Taxation-Implications-ebook/dp/B001VNC9FE

TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials

Lecture 1: TP Legal Framework

http://iitfconnect.com/?p=696

Lecture 2: TP Legal Framework

http://iitfconnect.com/?p=701

Lecture 3: TP Legal Framework

http://iitfconnect.com/?p=705

Lecture 4: TP Legal Framework

http://iitfconnect.com/?p=707

Lecture 5: ALP and introduction to comparability

http://iitfconnect.com/?p=721

Lecture 6: Functional Analysis

http://iitfconnect.com/?p=724

Lecture 7: TP Methods

http://iitfconnect.com/?p=728

Lecture 8: TP Methods

http://iitfconnect.com/?p=731

Lecture 9: TP Methods

http://iitfconnect.com/?p=733

Lecture 10: Comparability Analysis Part I

http://iitfconnect.com/?p=736

Lecture 11: Comparability Analysis Part II

http://iitfconnect.com/?p=739

Lecture 12: Comparability Analysis Part III

http://iitfconnect.com/?p=741

Lecture 13: Intra-group Services Part I

http://iitfconnect.com/?p=743

Lecture 14: Intra-group Services Part II

http://iitfconnect.com/?p=746

Lecture 15: Intangibles Part 1

http://iitfconnect.com/?p=750

Lecture 16: Intangibles Part II

http://iitfconnect.com/?p=753

Lecture 17: Intangibles Part III

http://iitfconnect.com/?p=756

Lecture 18: Cost contribution arrangements

http://iitfconnect.com/?p=758

Lecture 19: Cost contribution arrangements

http://iitfconnect.com/?p=762

Lecture 20: Financing I

http://iitfconnect.com/?p=766

Lecture 21: Financing II

http://iitfconnect.com/?p=768

Lecture 22 and 23: Business Restructuring I & II

http://iitfconnect.com/?p=770

Lecture 24 and 25: Permanent Establishments I & II

http://iitfconnect.com/?p=774

Lecture 26 and 27: Compliance Part I & II

http://iitfconnect.com/?p=778

Lecture 28: Dispute

http://iitfconnect.com/?p=782