Duration
15h Th
Number of credits
| Advanced Master in Tax Law | 2 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The theoretical foundations of transfer pricing will be analysed and discussed. Practical examples will de developed throughout the course to illustrate certain aspects of the subject. Major international developments (OECD / EU) connected with transfer pricing will also be presented.
Different speakers will address the main subjects linked to transfer pricing (transactions regarding tangible assets, intangible assets, financial transactions, value chain alignments, documentary requirements, etc.).
Learning outcomes of the learning unit
The course aims to give an overview of the main concepts and ideas involved in transfer pricing.
This course will enable students to understand in a pragmatic way the foundations of practical transfer pricing.
Prerequisite knowledge and skills
Students must have passive knowledge of English.
Students should ideally have satisfactory knowledge of the general principles of international tax law.
Planned learning activities and teaching methods
Students will be provided with copies of the slides shown and, as necessary, notes or booklets on specific subjects. Some of the material used will be in English.
These teaching materials are available on the HD campus.
Students will be regularly called upon by teaching staff to answer questions on the subjects covered in class. The active participation of students is, therefore, required.
Physical presence and active participation during the classes should make it much easier to pass the exam.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
In person (unless the health situation changes, which may require the class to take place remotely).
Some class sessions may be held remotely and/or in English.
Course materials and recommended or required readings
A PowerPoint presentation will accompany each session.
Where necessary, students will be asked to prepare in advance of classes one or more cases (made available to students on the IT platform). Cases will be analysed during class, when students will be asked to answer certain questions related to the cases.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
First and second session: written, closed book exam (unless the health situation changes, which may require the exam to be organised remotely)
Work placement(s)
Organisational remarks and main changes to the course
Teaching in the second term.
Classes will take place at the HEC Liège, Rue Louvrex on Saturday mornings in line with the timetable (unless the health situation changes).
Five three-hour sessions.
Contacts
Eric von Frenckell (evonfrenckell@deloitte.com)