Tax Treaty Law and Transfer Pricing
15 credits
Reading list, Master's level, 2JS616
A revised version of the reading list is available.
Course Literature autumn 2021
Literature
- Lang, Michael, Introduction to the law of double taxation conventions, 3rd edition, Wien, Linde Verlag, [2021]Compulsory
- OECD transfer pricing guidelines for multinational enterprises and tax administrations, Paris, OECD Publishing, 2017Compulsory (NB! Extract, distributed on first lecture)
- Model tax convention on income and on capital, Condensed version 21 November 2017, Paris, OECD Publishing, 2017Compulsory (NB! Extract, distributed on first lecture)
- Monsenego, Jérôme, Introduction to transfer pricing, [New ed.], Alphen aan den Rijn, Kluwer, 2015Compulsory
Extra Material
Articles distributed in advance of the forthcoming seminars.
* Compulsory