Live tutorial materials:
Follow the curriculum – Reading:
For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing”
Victor Thuronyi Comparative Tax Law – this is a GREAT general book on International Tax as the legal framework applicable to TP, especially:
1.3 Legal Families, page 31
4.1 Tax Law and part of the Legal System, page 60
4.3.2 Principle of Legality, page 70
4.3.3 General Limits on Taxing Power, page 72
4.3.6 Nonretroactivity, page 76
4.5.1 Scope of Treaties, page 111
4.5.2 Domestic effect, page 112
4.5.3 Interpretation of Treaties, page 115
4.6 Administrative Law, page 121
5.6 Sham transactions, page 157
5.7 General Anti-Avoidance, 160
6 Chapter Transfer Pricing B Arnold International Tax Primer 3rd ed
Establishing a transfer pricing policy – practical considerations, page 47
General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding:
An Overview of Transfer Pricing by IBFD
Some extra reading referred to in the tutorial session
B Arnold International Tax Primer Chapter 8.1 – An Introduction to Tax Treaties. Read the section to explain the expansiveness of international tax law: 8 Chapter An introduction to Tax Treaties
Then read from Roy Rohatgi (RR) Chapter 2: Defn. – page 13 whole piece as an introduction: 2 Chapter Principles of International Tax Law and then 1.6 In International Tax Law Enforceable? – page 21
Reuven S. Avi-Yonah, International Tax as International Law, Kindle edition (2009): Chapter 1: https://www.amazon.com/International-Tax-Law-Analysis-Cambridge/dp/0521618010
Kenneth J. Vandevelde, Bilateral Investment Treaties: History, Policy and Interpretation, Kindle edition (2010): Chapter 7 Nondiscrimination, &.2 Most Favoured Nation and National Treatment: https://www.amazon.com/Bilateral-Investment-Treaties-History-Interpretation/dp/0195371364
2 Africa law summaries BITs article – remember the first lecture and the mention of BITs treaties – read this
The WTO and Direct Taxation – 2-5 Brief overview of WTO rules affecting tsxation from M Lang WTO and Direct Taxation
2 Int’l tax GATT Tax Disputes TP – download this EXCEL spreadsheet with tax related summaries
Here is one such VAT dispute before the WTO – 2-5 WTO | dispute settlement – the disputes – DS309
More WTO generally – 2-5 8 WTO disputes Conflict of Norms in Public International Law
Hans Pijl, State Responsibility in Taxation Matters, Bulletin (2005): 2-5 Hans Pijl State Responsibility in Taxation Matters
