TP Lecture week 17 – Intangibles Part III

Pre-recorded lecture – Intangibles Part III

https://www.dropbox.com/sh/59apue4obuzukzu/AADVjeq43a9zjs27YccjL24xa?dl=0

Lecture slides and additional reading required:

Lecture 17 ppt

revised-guidance-on-the-application-of-the-transactional-profit-split-method-beps-action-10-2

guidance-for-tax-administrations-on-the-application-of-the-approach-to-hard-to-value-intangibles-BEPS-action-8

Follow curriculum – Reading:

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

Chapter VI

BEPS summary of ACTIONS 8 – 10 New – OECD Development and enhancement of marketing intangibles

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: 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 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: http://iitfconnect.com/?p=675