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Nov 21, 2024
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TA 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. Prerequisite(s): TA 321 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 350D .
Select the appropriate link below to view the course catalog and course schedule on the GGU website:
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