ACCT 7364 - Transfer Pricing: Theory and Practice

Credit Hours: 3.0
Lecture Contact Hours: 3 Lab Contact Hours: 0

Prerequisite: Graduate standing.

This course examines the taxation of related-party transactions and how it impacts multinational companies. Topics include transactions involving the exchange of tangible or intangible goods, services, leased goods, loans between related legal entities in different tax jurisdictions.
Repeatability: No