TP Lecture week 4 – Legal Framework

Listen to the following intro to TP and TP cases (where short summary of lecture is part of the week’stutorial):

https://www.dropbox.com/s/q4cpfkv2pa9aoym/ADTP_PreRec_Lecture4_HugoVollebregt.mp4?dl=0

ppt slides from the lecture: https://www.dropbox.com/s/18m582kmk17ohgm/ADTP_PreRec_Lectture4_Slides.pptx?dl=0

For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing”

 

Follow the curriculum – Reading for tutorial summaries this week, in addition to a summary of the lecture above in accordance with the following principles 1 Reading cases SSRN-id1160925:

KENYA Unilever Kenya Ltd v Commissioner KRA Income Tax Appeal 753 of 2003

CANADA GlaxoSmithKline Inc. (Glaxo) v. Her Majesty the Queen IBFD Tax Research Platform

INDIA Summary of India TP cases IBFD Tax Research Platform

AUSTRALIA SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635 (25 June 2010)

Australia CoT v SNF Appeal Transfer Pricing International Journal

AUSTRALIA SNF Australia Decision

US TP cases Case_law_milestones_US_TP : only read and summarize from the beginning of the document up to and including paragraph …………………¶ 2.03[1][i] Principle #9: The Scorecard Is Equivocal

Canada Supreme Court’s Ruling in Glaxo Highlights Need To Consider All Relevant Circumstances in Arm’s­Length Analysis – Transfer Pricing Report

 

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

 

Start your Assignment 3 preparation now – start reading the EXTENSIVE DOCUMENTS: thepre-trial filing of Coca-cola to the US tax court, and the long list of supporting articles, and start summarizing the case using the principles in 1 Reading cases SSRN-id1160925 This may appear as a key exam question as well.

The coca-cola case pre-trial document and articles can be found here: https://www.africataxjournal.com/?p=675

Related Articles