Recorded lectures:
IT Week 11
https://www.dropbox.com/sh/iu727klzf4v6sb8/AACgei3HKcByGfCDRR95vjRKa?dl=0
Lecture 11 Slides:
IT Week 12
https://www.dropbox.com/sh/4z7rulixtsivpjx/AAA5_tPiMfrbsvRUE6_ilRsTa?dl=0
TP Week 15
https://www.dropbox.com/sh/v7urmo9vu9bx4i1/AABqDiu1S48Zog1ajCtmv5Tda?dl=0
Follow curriculum – Reading:
International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 6
PWC International TP 2015-16 – read the introductory section prior to the country analyses, pages 3 to 182
http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 8-10 and 13 – TP and TP documentation
11-13 UN Practical Manual on Transfer Pricing for Developing Countries, 2017 – ARTICLES 9 and 25
11-13 OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 – ARTICLES 9 and 25
Additional supplementary reading – some required to answer tutorial questions:
11-13 TP SARS Practice Note 7 Income Tax Practice Note 7 of 1999 – THIS IS A GOOD SUMMARY OF TYPICAL REVENUE AUTHORITY GUIDELINES
11-13 BEPS OECD 2017 country by country reporting handbook on effective tax risk assessment
Victor Thuronyi Comparative Tax Law – eBook
Tutorial and assignment questions, dates and requirements:
