
The goal of the course is to develop a better understanding of the arm’s length principle (ALP) by addressing the conceptual, technical and practical problems and limitations of its design and the design of the OECD Transfer Pricing Guidelines.
The course will be relevant for critical out-of-the-box thinkers who seek to understand more than about the ALP and its operation than is provided by merely looking at the rules as they are.
Course period: 3 April 2023 - 3 June 2023, 8 lectures