1. SJSU Transfer Pricing July 26, 2010

2. Slide 2 Case Study 1 – Identifying I/C Transactions and Scoping an Engagement – Part I Work in Table Groups Time: 30 minutes Task: – Read the case study background. – Identify all of the intercompany transactions— draw a diagram to illustrate the transactions. – Be prepared to share your findings with the group.

3. Slide 3 Case Study 1 – Identifying I/C Transactions and Scoping an Engagement – Part II Work in Table Groups Time: 30 minutes Task: – Determine what additional information is required to determine the scope of the engagement. – Prepare at least 5 key scoping questions to ask the Tax Director in order to determine how to analyze the transactions. – Be prepared to share your ideas with the group.

4. Slide 4 Case Study 1 – Identifying I/C Transactions and Scoping an Engagement – Part III Work in Table Groups Time: 30 minutes Task: – Continue to work with the case study. – Prepare an Information Document Request (IDR) for the engagement. – Be prepared to discuss your IDR with the group.

5. Slide 5 Case Study 2 – Best Method Work in Table Groups Time: 45-60 minutes Task: – Read the profile, identify the covered transactions, and perform a best method analysis, including why excluded methods are not applicable. – Be prepared to share your findings with the group.

6. Slide 6 Case Study 3 – Financial Data Analysis Work in Table Groups Time: 60 minutes Task: – Read each example and review the financial data. – For required calculations, if you do not have a calculator or computer handy, please see me and I will perform the calculation for you. – Be prepared to share your findings with the group.

7. Slide 7 Case Study 4 – Best Method Work in Table Groups Time: 45-60 minutes Task: – Read the profile, identify the covered transactions, and perform a best method analysis, including why excluded methods are not applicable. – Be prepared to share your findings with the group.