MBT6383
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MBT 6383 - Transfer Pricing (2 Cr.) Online may be available
Accounting (11264)
TCSM - Curtis L. Carlson School of Management
Course description
This course provides an introduction to transfer pricing issues facing multinational businesses. The discussion will focus on the application of the arm’s length standard as described in US Treasury Regulations 1.482, and application of transfer pricing legislation and regulations in other countries, largely through the transfer pricing guidelines published by the Organization for Economic Cooperation and Development (OECD). The course examines economic models, pricing policies, global intangible property, and controversy involving transfer pricing. Prereq: ACCT 5135. NOTE: Previous course number was MBT 5382.
Minimum credits
2
Maximum credits
2
Is this course repeatable?
No
Grading basis
AFV - A-F or Audit
Lecture
Requirements
011707
Fulfills the writing intensive requirement?
No
Typically offered term(s)
Spring Odd Year