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QLLM195 Transfer Pricing (Sem 1)

Module Description

This module complements International Tax Law. It offers a focussed study of transfer pricing, one of the key areas in international tax law and an important part of the OECD/G20’s project on Base Erosion and Profit Shifting.

The module will introduce students to transfer pricing. It will provide them with a sound understanding of the concepts and methodologies in pricing related party transactions, as well as the relationship between transfer pricing and other areas of international tax law. The module will also cover advance pricing agreements (unilateral, bilateral and multilateral) and dispute resolution by means of arbitration and litigation.

Applicable Groupings

Mode of Assessment

2.15 hour written exam paper

Credits

22.5 Credits

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