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 2022
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 2022, Paris, OECD Publishing, 2022Compulsory
- Model tax convention on income and on capital, Condensed version 21 November 2017, Paris, OECD Publishing, 2017Compulsory (NB! Extract, distributed on first lecture)
Extra Material
Articles distributed in advance of the forthcoming seminars.
* Compulsory