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    Jun 14, 2024  
2023-2024 Law School Student Handbook 
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 350D Transfer Pricing

3 unit(s)
Provides an in-depth coverage of inter-company pricing rules, including inter-company sales, loans, services, leasing, and transfers of intangibles. Discusses inter-company sales cases, as well as the treatment of inter-company loans under the imputed interest and below market loan provisions. Examines advance pricing agreements and relevant treaty provisions. Cross-listed with and equivalent to TA 350D. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 321 .

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