Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

TA 350D
Transfer Pricing

3 Unit(s)

Provides an in-depth coverage of intercompany pricing rules, including intercompany sales, loans, services, leasing, and transfers of intangibles. Discussion of intercompany sales cases, as well as the treatment of intercompany loans under the imputed interest and below market loan provisions. Examination of advance pricing agreements and relevant treaty provisions. Cross-listed with and equivalent to LLM 350D. Prerequisite: TA 321.