Not available in 2020/21
LL4AZ Half Unit
Taxation of Multinational Enterprises: Transfer Pricing
This information is for the 2020/21 session.
Teacher responsible
Eduardo Baistrocchi, Room NAB 7.33.
Availability
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option to students on other programmes where regulations permit.
This course will be relevant to the following LLM specialisms: International Business Law, Taxation.
This course is capped at 30 students. Students must apply through Graduate Course Choice on 杏吧论坛forYou.
Pre-requisites
Students should have at least a basic knowledge of a tax system of a country (not necessarily the UK) or be studying LL4Z1 Business Taxation.
Course content
This course offers both theoretical and practical understanding of the fundamentals of the transfer pricing problem. The course will begin with an overview of the transfer pricing issue, including its history, current importance and global trends. General concepts, special rules and the different types of transfer pricing transactions will be discussed, as well as the specific rules and methods for tangible goods, intangibles, services and loans. Finally, the course will provide a review of transfer pricing controversy in G20 countries.
Teaching
20 hours of seminars in the LT. 2 hours of seminars in the ST.
This is based on a format of lecture-discussions with the possibility of guest speakers where appropriate and depending on numbers, corresponding fortnightly one-hour classes.
There will be a reading week in week 6.
Formative coursework
Students are asked to submit one 2,000 word essay.
Indicative reading
Detailed reading lists will be provided during the course via Moodle.
Recommended preliminary reading
E. Baistrocchi, ‘Transfer Pricing Dispute Resolution: The Global Evolutionary Path’ in E. Baistrocchi and I. Roxan (eds.), Resolving Transfer Pricing Disputes: A Global Analysis (Cambridge University Press). Available at SSRN: https://ssrn.com/abstract=2337717
Assessment
Exam (100%, duration: 2 hours, reading time: 15 minutes) in the summer exam period.
Important information in response to COVID-19
Please note that during 2020/21 academic year some variation to teaching and learning activities may be required to respond to changes in public health advice and/or to account for the situation of students in attendance on campus and those studying online during the early part of the academic year. For assessment, this may involve changes to mode of delivery and/or the format or weighting of assessments. Changes will only be made if required and students will be notified about any changes to teaching or assessment plans at the earliest opportunity.
Key facts
Department: Law
Total students 2019/20: 14
Average class size 2019/20: 14
Controlled access 2019/20: Yes
Value: Half Unit
Personal development skills
- Communication
- Specialist skills
