Introduction to theoretical and practical aspects of transfer pricing, the valuation of cross-border transactions between units of a multinational enterprise; including valuation of cross-border transactions between units of a multinational enterprise; internal and external motivations for transfer pricing, managerial and economic approaches, estimates of transfer manipulation, arm's length standard, U.S. and OECD rules and procedures, tax court cases and ethical dilemmas Credits 3. 3 Lecture Hours.
Introduction to theoretical and practical aspects of transfer pricing, the valuation of cross-border transactions between units of a multinational enterprise; including valuation of cross-border transactions between units of a multinational enterprise; internal and external motivations for transfer pricing, managerial and economic approaches, estimates of transfer manipulation, arm's length standard, U.S. and OECD rules and procedures, tax court cases and ethical dilemmas Credits 3. 3 Lecture Hours.
