Aims

The aim of the course is to give students an overview of the history and a practical understanding of contemporary issues of transfer pricing. In particular, a critical overview of experience with the above issues through examples and case studies, while the state of the relevant academic research in the area is also going to be discussed. Examples and case studies are drawn from expert's experience. The theoretical framework focuses mainly on the recommendations of the OECD Transfer Pricing Guidelines for Multinational Enterprises, with some more focus on examples drawn from other countries regulations. The module has a multidimensional character since it relates different fields like economics, accounting, management, law and taxation in order to provide students with the necessary foundations to comprehend complicated and current transfer pricing issues.