IT Lecture weeks 11, 12, and 13 – Transfer Pricing

Recorded lectures:

IT Week 11

https://www.dropbox.com/sh/iu727klzf4v6sb8/AACgei3HKcByGfCDRR95vjRKa?dl=0

Lecture 11 Slides:

https://www.dropbox.com/s/uaoc5gytqor4ijr/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20course{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2011{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}28TP{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}231{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}29

IT Week 12

https://www.dropbox.com/sh/4z7rulixtsivpjx/AAA5_tPiMfrbsvRUE6_ilRsTa?dl=0

 

TP Week 15

https://www.dropbox.com/sh/v7urmo9vu9bx4i1/AABqDiu1S48Zog1ajCtmv5Tda?dl=0

 

Follow curriculum – Reading:

International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 6

PWC International TP 2015-16 – read the introductory section prior to the country analyses, pages 3 to 182

http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 8-10 and 13 – TP and TP documentation

11-13 UN Practical Manual on Transfer Pricing for Developing Countries, 2017 – ARTICLES 9 and 25

11-13 OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 – ARTICLES 9 and 25

 

Additional supplementary reading – some required to answer tutorial questions:

11-13 TP 2018 OECD releases 14 additional country profiles containing key aspects of transfer pricing legislation

11-13 TP andreas bullen Arm’s length transaction structures- Recognising and restructuring controlled transactions in transfer pricing

11-13 TP SARS Practice Note 7 Income Tax Practice Note 7 of 1999 – THIS IS A GOOD SUMMARY OF TYPICAL REVENUE AUTHORITY GUIDELINES

11-13 BEPS OECD 2017 country by country reporting handbook on effective tax risk assessment

Victor Thuronyi Comparative Tax Law – eBook

 

Tutorial and assignment questions, dates and requirements:

International Tax Course Assignment and Tutorial Questions

Related Articles

Supporting documents to the TP Introduction and Update Seminar

The Continuing Education Questions are at the bottom of this page. Seminar recordings: Lecture 1 – https://www.dropbox.com/s/qhufher4kxqchxb/1st{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018-07-25{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014.30{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Transfer{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Pricing{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Introduction{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Course{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20by{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Dr{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Daniel{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Erasmus.mp4?dl=0 The first part of the first lecture by Prof.

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