Transfer pricing involves transfers of tangible products, intangible products and services between related parties. The field has evolved to become one of the largest, most complex, and most contentious areas of international tax, finance and economics. This course provides an in-depth analysis of case law, regulations and guidelines governing transfer pricing in the US. and abroad. By the end of the course, students will have mastered the basic legal principles and economic methods governing intercompany pricing of intangible property, services and tangible goods among multinational corporations.
Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. A background in economics, finance, or accounting is not required or necessary.(Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.),