Follow curriculum – Reading:
OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017
Chapter VIII
| BEPS Action 8-10 Cost contribution arrangements, pages 161-177 |
| BEPS Actions 8-10 Final Report |
| Intangibles, Risks & Capital, High-Risk Transactions |
| http://www.oecd.org/ctp/beps-actions.htm |
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
