Duration
15h Th
Number of credits
| Specialised 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 the subject of transfer prices will be analysed and commented upon. Practical cases and examples will be developed throughout the course in order to illustrate certain points. Major international developments (OECD / EU) in connection with transfer prices will also be presented.
Different presenters will address the main subjects associated with transfer prices (transactions on tangible assets and services, intangible assets, financial transactions, aligning the value chain, documentary obligations, etc.).
Learning outcomes of the learning unit
The course aims to give an overview of the main concepts relating to the subject of tranfer prices.
This course will allow students to understand and learn in a pragmatic way about the foundations of the transfer prices in practice.
Prerequisite knowledge and skills
Students should also have a satisfactory knowledge of the main principles of international tax law.
Planned learning activities and teaching methods
Students will have a copy of the slides presented and, where appropriate, cases and booklets on specific subjects.
These learning materials will be available on the campus HD.
Mode of delivery (face to face, distance learning, hybrid learning)
In class (conditional upon the health situation which may require the course to be conducted remotely).
Some classes may be given in English.
Organisational adjustments related to the current health context
Recommended or required readings
A PowerPoint presentation will accompany each class.
Where appropriate, students will be asked to prepare in advance of class, one or more cases (made available to students via the digital platform). The cases will be analysed in class, where students will be asked to answer certain questions related to the case.
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
First and second session: written, closed book exam (conditional upon the health situation, which may require an oral exam to take place remotely).
Work placement(s)
Organizational remarks
Teaching in the second term.
The course takes place in the HEC Liège premises, Rue Louvrex, on Saturday mornings according to the timetable (conditional upon the health situation).
Three four-hour sessions and one three-hour session.
Audio and video recordings of the classes will be made.
Contacts
Daniel Schleck (dschleck@deloitte.com)
Eric von Frenckell (evonfrenckell@deloitte.com)