Carlson School of Management

MBT 5382 Transfer Pricing

Transfer pricing requirements facing multinational companies. Tax requirements of the United States and other countries that have adopted the "arm's-length standard" or the transfer pricing guidelines adopted by the Organization for Economic Cooperation and Development. Regulations, methods, economic models, pricing policies, transaction accounting, and management of audits of managing transfer prices within a multinational company.

Summer 2014

Section 200 LEC (85986)

2 credits

A-F; prereq [5230, 5380] or equiv

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