Curriculum Guide · Courses
Introduction to Transfer Pricing
Professor Sanford Stark
LL.M Course 883 | 2 credit hours
The topic of international transfer pricing – that is, how a business conducting operations in a number of different countries should divide its taxable income among those countries – remains among the most practically important of international tax issues. This course seeks to provide an introduction to the United States' principals and current practice of international transfer pricing, as well as some understanding of the historical and conceptual basis of the current system. Specific goals of the course are to assist foreign students in gaining a general perspective on the United States system and to provide domestic students and practitioners a sufficient level of understanding of the area and practices to provide a platform for the development of further interest in the area.
Recommended: Prior or concurrent enrollment in U.S. Taxation of International Transactions or similar course in international taxation.