Transfer Pricing (SC)

Section 1, J-Term 22
Christians, Allison
Mason, Ruth
McDonald, Michael

Schedule Information

Enrollment: 0/15
Credits: 1
Day Date Time Room
  • T
  • W
  • R
  • F
  • 01/18/2022
  • 01/19/2022
  • 01/20/2022
  • 01/21/2022
  • 1300-1600
  • 1300-1600
  • 1300-1600
  • 1300-1600
  • WB119
  • WB119
  • WB119
  • WB119

Course Description

This is a tax short course about transfer pricing and income allocation between related companies. This short course provides an overview of the fundamentals of U.S. transfer pricing rules in global context. We will study Section 482 and its regulations, and we will discuss the impact on transfer pricing of the G20/OECD effort to curb base-erosion and profit shifting (BEPS).

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): None
Description: None

Written Work Product
Written Work Product: Students will be required to submit a final paper via EXPO by noon on Feb. 4, 2022.

Other Work

Other Course Details
Prerequisites: (Federal Income Tax (6106)) Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: Yes
Course Resources: To be announced.
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

Schedule No.
Law No.
Modified Type
Cross Listed: No
Cross-Listed Course Mnemonic:
Concentrations: Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens: Friday, January 14, 12:01 AM
Evaluation Portal Via LawWeb Closes: Sunday, January 23, 11:59 PM