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Dec 08, 2024
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2023-2024 Law School Student Handbook [ARCHIVED CATALOG]
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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 .
Select the appropriate link below to view the course catalog and course schedule on the GGU website:
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