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    Sep 14, 2024  
2024-2025 Catalog 
    
2024-2025 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. Prerequisite(s): LLM 321 . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): TA 350D .


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