Curriculum Guide · Courses
Transfer Pricing: Selected Topics
LL.M Seminar 743 (cross-listed) | 2 credit hours
This course will provide students an opportunity to explore the international taxation topic of transfer pricing through the research and writing of a graduate paper. Students will choose a topic in consultation with the instructors, prepare an outline to be submitted to the instructors, make a presentation to the class on their topic, and submit a paper of at least 25 pages. During the first half of the course, the instructors will focus on international transfer pricing and related topics. Transfer pricing involves the division of taxable income resulting from cross border transactions including the sale of goods and services and the licensing of intangibles. Transfer pricing typically leads to the largest audit disputes between multinational corporations and the national tax administrations for the countries in which these companies do business. As a result, transfer pricing is a key practical topic in international tax.
Recommended: Introduction to Transfer Pricing.
JD students who have not taken Taxation I and Taxation II should consult Ellis Duncan (firstname.lastname@example.org) before enrolling in this course.