General information

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A Multinational Enterprise (MNE) usually operates with related companies or branches around the world.  Under the current international corporate tax system, transfer pricing rules are used to allocate profits (losses) to such related companies or branches.


Transfer pricing rules continue to be a crucial focus area for MNEs as a result of the Base Erosion & Profit Shifting (BEPS) project. This is mainly due to the fact that countries are strengthening their existing transfer pricing policy and practice. Furthermore, the number of disputes between taxpayers and tax administrations in this area are rapidly increasing. Moreover, the importance of this field has been reiterated in the current debate pertaining to the digitalization of the economy. Consequently, dealing with transfer pricing topics has become far more important now than it has ever been in the past, especially, during the time of the pandemic.

Association of MBAs (AMBA) Business School Impact System (BSIS) EFMD EQUIS Accredited Quantitative Techniques for Economics & Management (QTEM)