TP Lecture week 21 – Financing II

Follow curriculum – Reading:

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

Chapter VIII

BEPS Action 8-10 Cost contribution arrangements, pages 161-177
BEPS Actions 8-10 Final Report
Intangibles, Risks & Capital, High-Risk Transactions
http://www.oecd.org/ctp/beps-actions.htm


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

 

 

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