MSc (MASTER) IN TRANSFER PRICING
On successful completion of the programme, including the MSc research dissertation, you will command transfer pricing theory and its practical application. You will analyse complex fact patterns, design defensible policies, benchmark, and produce audit ready documentation. In practice, you will diagnose and resolve critical disputes, manage controversy from audit to litigation, and communicate with boards, advisors, and regulators, equipping you to engage with revenue authorities and international standard setting bodies.
Duration
24-48 months, part-time
Credits
180 University Credits
Effort
6–10 hrs/week average*
*Student dependent
Assessment
15,000-word dissertation
Format
meetings
Award
University
MSc (Stage 1+2+3) Overview
Exit Qualification: MSc (Master’s)
For the MSc award, you need to complete Stage 3, having completed the Postgraduate Diploma (Stages 1 + 2), or an equivalent award.
- To successfully complete this stage, students are required to work towards the submission of a 15,000-word dissertation.
- The aim of the dissertation is to develop a careful and detailed study of a proposed problem or concern in Transfer Pricing. By implementing the knowledge acquired from the PG-Diploma stage. Students are required to conduct sufficient research to consider and respond to the respective problem.
- Stage 3 consists of introductory lectures that cover the essentials of topic selection and the guidance to a well-written proposal and a structured dissertation.
- Each student will be appointed a supervisor and will be required to book at least three sessions of live online interaction with their supervisor for guidance during the writing of their dissertation.
The primary objective of the dissertation is to apply your Transfer Pricing knowledge through rigorous research, to explore open questions and expand practice in the field.
You will conduct a careful, detailed study of a defined problem in Transfer Pricing, using learning from Stages 1 and 2 to frame the issue, gather and evaluate evidence, and deliver a clear, defensible answer.
A further goal is to analyse the findings deeply, generating new questions, concepts, and insights for Transfer Pricing practice.
Learning Outcomes
On successfully completing this module, the student will be able to:
Course Content
- Engage in systematic discovery and critical review of appropriate and relevant information sources within the practice area of Transfer Pricing.
- Appropriately apply qualitative and/or quantitative evaluation processes to original information/ data within the practice area.
- Understand and apply ethical standards of conduct in the collection and evaluation of data and other resources within the practice area.
- Gain in-depth knowledge of the selected dissertation topic, and the relevance thereof in terms of the broader Transfer Pricing arena.
- Equate the empirical challenges and be able to deal with practical research problems (e.g., collecting, manipulating and analysing data).
- Develop the ability to design and manage a Transfer Pricing project and apply what has been learned to real-world scenarios.
- Learn how to deal with the complex inter-relationships of real-world processes.
- Hone the skills in interpersonal communication, data collection and analysis, report writing, and effective time management, all of which are critical in the extremely demanding and ever-changing world of Transfer Pricing.
Knowledge (understanding)
- Develop the ability to design and manage a Transfer Pricing project and link its subject matter to other taxation knowledge bodies and apply what has been learned to real-world scenarios.
- Learn how to deal with the complex inter-relationships of real-world processes.
- Hone the skills in interpersonal communication, data collection and analysis, report writing, and effective time management are critical in the highly demanding and ever-changing world of Transfer Pricing.
Skills (competencies)
- Perform an appropriate comparability analysis once a transaction has been delineated and carry out the required adjustments.
- Apply the comparability factors to each of the nine steps in a comparability analysis.
- Determine Transfer Pricing on Intra-Group Services as per the OECD guidelines.
- Verify the arm’s length charge for intra-group services and low value-adding intra-group services.
- Analyse intangible transactions to apply the arm’s length principle to such transactions and implement any adjustments to these intangible transactions to adhere to the OECD guidelines for intangible transactions.
The assessment scheme consists of the following:
Dissertation (100 Marks): A 15,000-word dissertation to be submitted.
Students must submit their final dissertations on their chosen research topics. Feedback will be given throughout the research project period from approval of the topic until submission.
Download Course Brochure
PG-Cert | PG-Dip | MSc
