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Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter VII Action 10 Low value-adding intra-group services, page 141 BEPS Actions 8-10 Final Report Intangibles, Risks & Capital, High-Risk Transactions http://www.oecd.org/ctp/beps-actions.htm BEPS Action 10 – Transfer Pricing_ Other High Risk Transactions _ Rödl & Partner General ongoing reading as […]

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter III: Part A6 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

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter III: A4.3 to A5 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

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter III: A1 to A4.2 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 http://www.oecd.org/ctp/beps-actions.htm General ongoing reading as the courses advance, reading about 10 pages a

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 http://www.oecd.org/ctp/beps-actions.htm General ongoing reading as the courses advance, reading about 10 pages a week

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 http://www.oecd.org/ctp/beps-actions.htm General ongoing reading as the courses advance, reading about 10 pages a

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter II: Part 1 and 2 BEPS Action 10: Commodity transactions from Actions 8-10 Final Report Intangibles, Risks & Capital, High-Risk Transactions http://www.oecd.org/ctp/beps-actions.htm BEPS Action 10 – Transfer Pricing_ Other High Risk Transactions _ Rödl & Partner General ongoing reading as

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter 1: Section D.1.2.2 BEPS Action 9: Transfer pricing and risks/capital from Actions 8-10 Final Report Intangibles, Risks & Capital, High-Risk Transactions http://www.oecd.org/ctp/beps-actions.htm BEPS Action Plan_ Action 9 – Transfer pricing and risks_capital_ BEPS_ Tax policy & administration_

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter 1: Section A-C PWC International TP 2015-16 Introduction……………………………………3 Categories of inter-company transfer…..9 The work of the OECD…………………….25 Specific issues in transfer pricing………71 Managing changes to a transfer pricing policy……………………………….101 Dealing with an audit of transfer pricing by

Listen to the following intro to TP and TP cases (where short summary of lecture is part of the week’stutorial): https://www.dropbox.com/s/q4cpfkv2pa9aoym/ADTP_PreRec_Lecture4_HugoVollebregt.mp4?dl=0 ppt slides from the lecture: https://www.dropbox.com/s/18m582kmk17ohgm/ADTP_PreRec_Lectture4_Slides.pptx?dl=0 For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing”   Follow the curriculum – Reading for tutorial summaries this week, in addition to