08/03/22 7FFLI008 - Transfer Pricing II: Advanced Topics in Transfer Pricing

(E-resource only) (Distance Module) | King's College London

7FFLI008 - Transfer Pricing II: Advanced View Online

Topics in Transfer Pricing (E-resource
only) (Distance Module)
(Rest of university 2022/23)

70 items

Week 1 (13 items)

Core reading material

OECD, Guidance for Tax Administrations on the Application of the Approach to

Hard-to-Value Intangibles-BEPS Action 8
Document | Core

OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations,
2017, Chapter VI
Webpage | Core

OECD, Guidance for Tax Administrations on the Application of the Approach to

Hard-to-Value Intangibles-BEPS Actions 8-10, 2018.
Document | Core

UN Practical Manual on Transfer Pricing for Developing Countries 2021, Part B, Chapter 6.
Document | Core

Recommended reading material

Revised Guidance on the Application of the Transactional Profit Split Method - BEPS Action
10 - OECD
Webpage | Recommended

OECD Transfer Pricing Guidelines 2010: Chapter VI

Webpage | Recommended

Global Experts debate Landmark Transfer Pricing Cases in IFA Webinar - Kluwer
International Tax Blog
Webpage | Recommended

Additional reading material

Maruti Suzuki India Ltd. vs Commissioner Of Income Tax on 11 December, 2015

Webpage | Additional

Coca-Cola Co. v Commissioner of Internal Revenue (2020) 155 TC No 10

Document | Additional

Markey, B, Devroye, R, Back to the future?” – Belgian Court rules that DEMPE concept

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08/03/22 7FFLI008 - Transfer Pricing II: Advanced Topics in Transfer Pricing
(E-resource only) (Distance Module) | King's College London

cannot be applied retroactively, Kluwer International Tax Blog, September 13, 2021.
Webpage | Additional

Week 2 (24 items)

Core reading material

OECD Transfer Pricing Guidelines: Chapter VII

Webpage | Core

Recommended Reading material

General Electric Capital Canada Inc. v. The Queen, 2009 TCC 563 (CanLII) at para 167 to
177 178, 179 - 2009
Article | Recommended

Goodyear South Asia Tyres Pvt Ltd v ACIT, ITAT Pune, 4 September 2019
Webpage | Recommended

Alberta Printed Circuits Ltd. v The Queen (2011 TCC 232) Re issue 3 (paras 127 - 245)
Document | Recommended

Week 3 (9 items)
Core reading material

OECD Model Treaty Articles 10(3) 11(2) and (6)

Webpage | Core

OECD Commentary to Article 11 paragraphs 32-26.

Webpage | Core

OECD Transfer Pricing Guidance on Financial Transactions 2020, paragraphs 10.1 to

10.108
Document | Core

Recommended reading material

General Electric Capital Canada Inc. v The Queen, 2009 TCC 563 - 2009
Article | Recommended

Blackrock Holdco 5 LLC v Revenue & Customs [2020] UKFTT 443 (TC) paras 59-82 and
88-105.
Webpage | Recommended

Additional reading material

CJ Wildbird Foods Limited v HMRC [2018] UKFTT 341

Document | Recommended

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08/03/22 7FFLI008 - Transfer Pricing II: Advanced Topics in Transfer Pricing
(E-resource only) (Distance Module) | King's College London

Week 4 (9 items)
Core reading material

OECD Transfer Pricing Guidelines: Chapters IV and V, Annex IV to Chapter V, Introduction

Webpage | Core

UN Practical Manual on Transfer Pricing Chapter 12

Document | Core

OECD Transfer Pricing Documentation and Country-by-Country Reporting, BEPS Action 13 -

2015 Final Report, (2015), Executive summary
Webpage | Core

Recommended reading material

OECD, International Compliance Assurance Programme: Handbook for tax administrations

and MNE groups
Document | Recommended

Additional reading material

UN Practical Manual on Transfer Pricing Chapters 12, 14 and 15

Document | Additional

OECD Country-by-Country Reporting – Compilation of 2021 Peer Review Reports Inclusive

Framework on BEPS: Action 13
Webpage | Additional

Week 5 (14 items)

Core reading material

OECD Transfer Pricing Guidelines: Chapters IX, paragraphs 9.1 to 9.9 and 9.10 to 9.34
Webpage | Core

UN Practical Manual on Transfer Pricing, Chapter 4.7

Document | Core

OECD Transfer Pricing Guidelines: Chapter 2, paragraph 2.19 and 2.20

Webpage | Core

UN Handbook on Selected Issues for Taxation of the Extractive Industries by Developing

Countries, 2017, Chapter 5, Executive summary
Document | Core

Recommended reading material

Schwarz, J and Castro, E. ‘Re-engineering Multinational Supply Chains’ Bulletin for

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08/03/22 7FFLI008 - Transfer Pricing II: Advanced Topics in Transfer Pricing
(E-resource only) (Distance Module) | King's College London

International Fiscal Documentation - Volume 60 Number 5, December 2006, p 187

Document | Recommended

European Commission, Value Added Tax Committee, Possible VAT implications of Transfer
Pricing, Working Paper No 923, taxud.c.1(2016)1280928, 28 February 2017
Document | Recommended

Additional reading material

OECD Transfer Pricing Guidelines: Chapters IX

Webpage | Additional

UN Practical Manual on Transfer Pricing Chapter 8

Document | Additional

UN Handbook on Selected Issues for Taxation of the Extractive Industries by Developing

Countries, 2017, Chapter 5
Document | Additional

Alain Charlet, A and Holmes, D, Determining the Place of Taxation of Transactions under
VAT/GST:2 Can Transfer Pricing Principles Help? International VAT Monitor
November/December 2010, p 431 IBFD.
Webpage | Additional

Baker, A, et al, Transfer Pricing and Business Restructurings: Streamlining all the way
(IBFD) 2009
Webpage | Additional

Additional reading material

Week 6 (18 items)

Core reading material

OECD Transfer Pricing Guidelines: Chapter 1 B to C.

Webpage | Core

OECD Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive
Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, (2020), Executive
summary
Webpage | Core

OECD/G20 Base Erosion and Profit Shifting Project, Two-Pillar Solution to Address the Tax
Challenges Arising from the Digitalisation of the Economy, Brochure, October 2021
Document | Core

Recommended reading material

OECD (2013), Addressing Base Erosion and Profit Shifting, OECD Publishing. 36 -37, 42-43,
Chapter 5.

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08/03/22 7FFLI008 - Transfer Pricing II: Advanced Topics in Transfer Pricing
(E-resource only) (Distance Module) | King's College London

Webpage | Recommended

European Commission, Proposal for a COUNCIL DIRECTIVE on a Common Consolidated

Corporate Tax Base (CCCTB)
Webpage | Recommended

OECD, OECD/G20 Base Erosion Tax Challenges Arising from Digitalisation – Report on Pillar
One Blueprint: Inclusive Framework on BEPS and Profit Shifting Project, (2020)
Webpage | Recommended

Additional reading material

EU Commission proposal for a directive on a Common Consolidated Corporate Tax Base

(CCCTB) COM(2011) 121/4
Document | Additional

European Parliament legislative resolution of 15 March 2018 on the proposal for a Council
directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2016)0683 –
C8-0471/2016 – 2016/0336(CNS))
Article | Additional

OECD, Public consultation document Secretariat Proposal for a “Unified Approach” under
Pillar One, 9 October 2019
Document | Additional

Li J ‘Global Profit Split: An evolutionary approach to international income allocations’

Canadian Tax Journal 2002 Vol 50 no 3 p 823.
Article | Additional

Baistrocchi E ‘The Transfer Pricing problem: A Global proposal for Simplification’ The Tax
Lawyer 2006 Vol 59 No 4 p 941.
Article | Additional

Document - European Union - The Commission's Proposal for a CCCTB Directive: Analysis
and Comment - Tax Research Platform - IBFD
Webpage | Additional

Avi-Jonah, R S: ‘Between formulary apportionment and the OECD Guidelines: A proposal

for reconciliation’ World Tax Journal 2010 (IBFD) Volume 2, Issue 1.
Webpage | Additional

BEPS: Is the OECD Now at the Gates of Global Formulary Apportionment? Intertax 2015
Volume 43, Issue 6/7
Article | Additional

Richard Krever, R and Vaillancourt, F, eds, The Allocation of Multinational Business Income:
Reassessing the Formulary Apportionment Option, 2020 Wolters Kluwer
Book | Additional

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