Unit 8: Advanced Transfer Pricing Litigation Issues

The aim of this advanced unit is to provide participants with a comprehensive and nuanced understanding of contemporary, high-level issues and strategic considerations in transfer pricing litigation. As tax authorities worldwide employ increasingly sophisticated approaches, participants must remain ahead by critically analysing landmark cases, innovative methodologies, and evolving interpretative trends. This unit explores contentious topics such as bundled transactions, price premium methods, and economic versus legal ownership arguments (DEMPE), alongside an in-depth evaluation of OECD and UN Guidelines versus alternative methodologies in litigation.

Participants will deepen their capability to strategically position their organisation during transfer pricing disputes through careful examination of significant cases— including landmark judgments and emerging trends from diverse jurisdictions.

Drawing directly on Dr Daniel N Erasmus’ extensive practical experience and detailed analysis of recent global litigation cases, participants will acquire strategic insights into handling complex cross-border litigation scenarios. This unit empowers participants to confidently navigate sophisticated litigation scenarios, proactively address evolving transfer pricing challenges, and strategically mitigate risks to deliver sustainable organisational outcomes.

Upon successful completion of this unit, participants will be able to:

• Critically analyse landmark and contemporary transfer pricing cases, extracting strategic insights for practical application.
• Evaluate advanced revenue authority methodologies, such as bundled transactions and price premium methods, and develop effective counter-strategies.
• Strategically apply OECD and UN Guidelines, assessing their effectiveness compared to alternative methodologies in complex litigation scenarios.
• Articulate sophisticated arguments regarding economic versus legal ownership issues (DEMPE), demonstrating clarity in complex transfer pricing debates.
• Navigate complex cross-border transfer pricing disputes, applying expert insights into procedural, jurisdictional, and strategic considerations.
• Anticipate and proactively address emerging litigation trends and interpretative shifts in global transfer pricing practices.