Brief Course Description
1. Course Title:
Transfer Pricing
2. Language of Instruction:
Tiếng Việt
3. Course Code:
FIN505099
4. Credits:
3
5. Course Objectives:
Học phần Chuyển giá quốc tế thuộc chương trình giảng dạy đại học sẽ cung cấp cho sinh viên cung cấp cho người học các kiến thức từ góc độ lý thuyết đến thực tiễn về cách thức chuyển giá của các công ty đa quốc gia trong phạm vi quốc tế./
The Transfer Pricing module of the undergraduate program will provide students with knowledge from a theoretical to practical perspective on how multinational companies transfer pricing internationally.
6. Brief Description of Course Content:
The International Transfer Pricing course provides learners theoretical and practical knowledge about the ways of transfer pricing of multinational companies in an international scope. By understanding and applying the basic principles of transfer pricing, as well as country-specific regulations and international practice, the learners can understand why it is possible for a company which has overseas operations to maximize profits within acceptable limits. In addition, the course also outlines the multinational corporations’ motivation for transfer pricing, as well as the advantages and disadvantages of this course of action.