ADEC 7520 Transfer Pricing

Transfer pricing involves the valuation of goods, services, and other assets exchanged between affiliated companies. Based on economic principles and governed by the U.S. tax code, international transfer pricing has continued to be a focal point for both multinational companies and tax authorities as a means to evaluate the allocation of income resulting from intercompany transactions conducted across borders. This course will include an introduction to basic tax and transfer pricing concepts, accounting and financial statement analysis, and an application of economic principles underlying transfer pricing analysis. Students will use real case studies and work in groups to consider the economics associated with conducting an international business, and apply transfer pricing methods to develop and support their analysis.