This course provides an overview of the history and current practice of transfer pricing. The course combines theoretical and practical approaches, using examples and case studies to illustrate the key concepts learnt. The theoretical framework follows primarily the recommendations of the OECD Transfer Pricing Guidelines for Multinational Enterprises and the US regulations, with some additional concepts drawn from the legislation of other countries. The examples and case studies are taken from the practitioners’ experience and case law. The program tries to emphasize the multidisciplinary nature of transfer pricing and draws from the fields of taxation, economics, accounting, business management and law to provide the students with the basic knowledge required to understand advanced transfer pricing problems.