Professor Marc Lewis
Examines the tax and business law issues faced daily by multinational businesses in cross border transfers of property and services. Students will gain both a practical and theoretical understanding of transfer pricing as it is practiced today, along with exposure to important related areas of taxation, intellectual property law, accounting, economics, customs, and other regulatory laws (i.e., Sarbanes-Oxley). Topics will be evaluated from the perspective of U.S., OECD, and foreign country rules, and how multinational companies operate within these environments. Due to the growth and importance of intangible property, software, services and other virtual properties, special attention will be given to how transfer pricing applies to these properties and circumstances. Furthermore, students will learn about how transfer pricing principles are applied by and among the 50 States. Prerequisite: Federal Income Tax: Individual ( TAX 100). Open to both JD and LL.M in Taxation students.