TP Lecture week 8 – TP methods

Follow curriculum – Reading:

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

Chapter II: Part 3

Scope of  Work for Guidance on the Transactional Profit Split Method, page 55
BEPS Actions 8-10 Final Report
Intangibles, Risks & Capital, High-Risk Transactions

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:


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TP Lecture week 17 – Intangibles Part III

Pre-recorded lecture – Intangibles Part III 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