TP Lecture week 1 – TP Legal Framework

General background summary reading for a FULL overview of TP, in this order, which should be your ongoing reading during this course:

  1. 6 Chapter Transfer Pricing B Arnold International Tax Primer 3rd ed
  2. An Overview of Transfer Pricing by IBFD
  3. PWC International TP 2015-16 up to page 182

Follow the curriculum – Reading for the lecture:

OECD Income and Capital Model Convention and Commentary 2017 – Articles 7, 9, 10-12

http://www.un.org/esa/ffd/wp-content/uploads/2017/04/Manual-TP-2017.pdf – Articles 7, 9, 10-12

PWC International TP 2015-16 – The OECD BEPS Action Plan, pages 165-182

The Africa File and focus on BITs  – Read article – Recent Developments in Investment Treaty Arbitration on page 11/12 – 2 bit Africa law summaries BITs article

SCAN – Klaus Vogel Treatise on Double Tax Conventions B Expl Notes – for a general International Tax overview

Get to know BEPS Actions 8-10 and 13 on TP and TP Documentation – http://www.oecd.org/ctp/beps-2015-final-reports.htm as these are the key developments in TP going forward post BEPS

General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding: An Overview of Transfer Pricing by IBFD

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