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Sep 07, 2024
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2024-2025 Law School Student Handbook
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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. 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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