Sample Syllabi

Course Categories

Courses 2024 - 2025

LAW T 524 Transfer Pricing Seminar

Credits: 2

This course reviews section 482 of the U.S. Internal Revenue Code (IRC) and the Treasury regulations thereunder, with a focus on multinational corporations (MNCs) and their related party transactions that are subject to the arm's length standard. Students will learn to apply U.S. transfer pricing regulations to a variety of related party transactions involving MNCs including transfers of intangible property and tangible property and the provision of services. Particular emphasis will be placed on intangible property transactions. The course also emphasizes issues associated with the global allocation of profits attributable to functions performed, risks incurred and resources employed. Prerequisites: LAW A 530 Introduction to Individual Income Taxation, LAW T 508 U.S. Aspects of International Taxation.

Spring, 2 Credit(s)

Course Sections and Instructors
David Guenther , David Unger

Connect with us:

© Copyright 2024, All Rights Reserved University of Washington School of Law

4293 Memorial Way Northeast, Seattle, WA 98195