Transfer Pricing l - Tangibles, Services, and Risk

Catalog description

Credits 3. 3 Lecture Hours. Introduction to theoretical and practical aspects of transfer pricing, the valuation of cross-border transactions between units of a multinational enterprise; including valuation of cross-border transactions between units of a multinational enterprise; internal and external motivations for transfer pricing, managerial and economic approaches, estimates of transfer manipulation, arm's length standard, U.S. and OECD rules and procedures, tax court cases and ethical dilemmas.