Transfer Pricing


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.

Learning Outcomes

On completing the course the participants will be able to:

  • Understand what is transfer pricing
  • Understand the links between transfer pricing and management objectives
  • Comprehend transfer pricing procedures and methods
  • Gain insights into intra-group operations and relative expenses
  • Gain insights into cost distribution and contribution plans
  • Learn the documentation procedures and requirements
  • Appreciate the governance and control components of the transfer pricing procedure
  • Appreciate the role of audits related to transfer pricing


  • OECD and its role in transfer pricing
  • Documentation requirements in the regulatory context of transfer pricing
  • Transfer pricing documentation: practical aspects
  • Transfer pricing legal obligations and relative instructions
  • Design and implementation of a transfer pricing policy
  • Transactional profit-based methods and cost-sharing arrangements
  • Transfer pricing and financial transactions
  • Business restructuring and valuation
  • Transfer pricing and customs