Curricula Guides

Uusi opinto-opas (sisältäen myös opetusohjelmat) lukuvuodelle 2018-2019 sijaitsee osoitteessa https://opas.peppi.utu.fi . Tältä sivustolta löytyvät enää vanhat opinto-oppaat ja opetusohjelmat.

The new study guide (incl. teaching schedules) for academic year 2018-2019 can be found at https://studyguide.utu.fi. This site contains only previous years' guides.

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Archived Curricula Guide 2016–2018
Curricula Guide is archieved. Please refer to current Curricula Guides
YJ052025 YJS12 Transfer Pricing 4 ECTS
Organised by
Business Law
Person in charge
Reijo Knuutinen
Preceding studies
It is necessary that the participants have taken prior studies in corporate tax law and international tax law. Therefore, it is possible to carry out this course after courses YJ4 and YJS4 (or respective courses).

Learning outcomes

The purpose of the course is to study the legislation and other legal norms considering the transfer pricing of multinational companies. After the course the student has a good knowledge regarding the transfer pricing in the context of international taxation. After the course the student has a good knowledge regarding the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, given by OECD.

Contents

The course covers key issues of transfer pricing international taxation, including the latest developments. The focus is in Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, given by OECD. Also the latest developments and major changes affected by BEPS project (OECD) are included.

Further information on prerequisites and recommendations

It is possible to carry out this course after courses YJ4 and YJS4.

Teaching methods

Written exam in English.

Teaching language

English

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Doctoral Students
  • Exchange Students
Written exam
  • In English

There will be a common starting lecture in Tue 20. March at 16-18, lecturehall 04.
Participation in the starting lecture is not obligatory.

Exam date: 2. May 2018. After that autumn 2018, exact date will be informed later.

Evaluation

Numeric 0-5.

Recommended year of study

4th or 5th

Study materials

Academic year 2016 - 2017:
1. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). (See www.oecd.org/tax ).
2. OECD (2015), Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, OECD. (www.oecd.org/tax/beps-explanatory-statement-2015.pdf ).

Academic year 2017 - 2018:
1. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). (See www.oecd.org/tax).
2. OECD/G20 Base Erosion and Profit Shifting Project: Aligning Transfer Pricing Outcomes with Value Creation. Actions 8-10: 2015 Final Reports (http://www.oecd.org/ctp/beps-2015-final-reports.htm).



Belongs to following study modules

Department of Accounting and Finance
Valinnaiset opinnot (Business Law)
Department of Accounting and Finance
Department of Accounting and Finance
Department of Accounting and Finance
2018–2019
Teaching
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Department of Accounting and Finance
Accounting and Finance
Quantitative Methods in Management
Business Law