Transfer Pricing course contents table of reading materials by lecture

TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials

 General ongoing reading as the courses advance:

1. reading about 10 pages a week to gain an overview understanding:https://www.africataxjournal.com/wp-content/uploads/2018/04/An-Overview-of-Transfer-Pricing-by-IBFD.pdf

2. 6 Chapter Transfer Pricing B Arnold International Tax Primer 3rd ed

3. PWC International TP 2015-16:

Part 1: Developing defensible transfer pricing policies

Introduction……………………………………3

Categories of inter-company transfer…..9

The work of the OECD…………………….25

Establishing a transfer pricing policy – practical considerations………………..47

Specific issues in transfer pricing………71

Managing changes to a transfer pricing policy……………………………….101

Dealing with an audit of transfer pricing by a tax authority………………..115

Financial services………………………….121

Transfer pricing and indirect taxes…..139

Procedures for achieving an offsetting adjustment…………………….157

The OECD’s BEPS Action Plan………….165

4. 11-13 OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

5. 11-13 UN Practical Manual on Transfer Pricing for Developing Countries, 2017

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 https://www.africataxjournal.com/wp-content/uploads/2018/04/1-reading-cases-ssrn-id1160925.pdf  This may appear as a key exam question as well. The coca-cola case pre-trial document and articles can be found here:   https://www.africataxjournal.com/?p=675

If you want to work through practical problems, a good publication is Elizabeth King, Transfer  Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions, Kindle edition (2009):Part III Case Studies: https://www.amazon.com/Transfer-Pricing-Corporate-Taxation-Implications-ebook/dp/B001VNC9FE

 

 

TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials

 Lecture 1:  TP Legal Framework

https://www.africataxjournal.com/?p=696

 

Lecture 2:  TP Legal Framework

https://www.africataxjournal.com/?p=701

 

Lecture 3:  TP Legal Framework

https://www.africataxjournal.com/?p=705

 

Lecture 4:  TP Legal Framework

https://www.africataxjournal.com/?p=707

 

Lecture 5:  ALP and introduction to comparability

https://www.africataxjournal.com/?p=721

 

Lecture 6:  Functional Analysis

https://www.africataxjournal.com/?p=724

 

Lecture 7:  TP Methods

https://www.africataxjournal.com/?p=728

 

Lecture 8:  TP Methods

https://www.africataxjournal.com/?p=731

 

Lecture 9:  TP Methods

https://www.africataxjournal.com/?p=733

 

Lecture 10:  Comparability Analysis Part I

https://www.africataxjournal.com/?p=736

 

Lecture 11:  Comparability Analysis Part II

https://www.africataxjournal.com/?p=739

 

Lecture 12:  Comparability Analysis Part III

https://www.africataxjournal.com/?p=741

 

Lecture 13:  Intra-group Services Part I

https://www.africataxjournal.com/?p=743

 

Lecture 14:  Intra-group Services Part II

https://www.africataxjournal.com/?p=746

 

Lecture 15:  Intangibles Part 1

https://www.africataxjournal.com/?p=750

 

Lecture 16:  Intangibles Part II

https://www.africataxjournal.com/?p=753

 

Lecture 17:  Intangibles Part III

https://www.africataxjournal.com/?p=756

 

Lecture 18:  Cost contribution arrangements

https://www.africataxjournal.com/?p=758

 

Lecture 19:  Cost contribution arrangements

https://www.africataxjournal.com/?p=762

 

Lecture 20:  Financing I

https://www.africataxjournal.com/?p=766

 

Lecture 21:  Financing II

https://www.africataxjournal.com/?p=768

 

Lecture 22 and 23:  Business Restructuring I & II

https://www.africataxjournal.com/?p=770

 

Lecture 24 and 25:  Permanent Establishments I & II

https://www.africataxjournal.com/?p=774

 

Lecture 26 and 27:  Compliance Part I & II

https://www.africataxjournal.com/?p=778

 

Lecture 28:  Dispute

https://www.africataxjournal.com/?p=782