William Byrnes' Tax, Wealth, and Risk Intelligence

Based on weekly case studies created by the faculty, supported by reading/text materials, pre-recorded videos with PPTs, and audio podcast files made by the faculty – twice-weekly Zoom live sessions (recorded as well) of 90 – 120 minutes wherein students in teams work through the case studies generally from an assigned stakeholder perspective. Access to the extensive Texas A&M library for case study research includes by example: Lexis, Westlaw, IBFD, Kluwer-Cheetah, Thomson OneSource, BvD (Moodys), S&P CapIQ, FITCH, among several others. Apply for Texas A&M’s courses here.

• Transfer Pricing Risk Management I Tangibles, Methods, Economics, and Data

• Transfer Pricing Risk Management II: Intangibles, Services, Pillar 1/Digital, Formulary

• U.S. Tax Risk Management (Data, Analytics & Technology)

• E.U. Tax Risk Management

U.S. Tax Risk Management (Data, Analytics & Technology) syllabus

• Week 1 January 19, 2021 Outbound / FDII Melissa Muhammad (IRS LB&I)
• Week 2 January 25, 2021 Inbound / BEAT Melissa Muhammad
• Week 3 February 1, 2021 International Reporting/Technology Documentation (Forms 5471, 8865, 8858, 8832): Neelu Mehrotra: EY
• Week 4 February 8, 2021 [Understanding Subpart F & Form 5471 and 1120 Documentation}: Neelu Mehrotra: EY
• Week 5 February 15, 2021 Understanding Subpart GILTI and PTEP and Form 8992: Neelu Mehrotra: EY
• Week 6 February 22, 2021 FTCs; wrap-up: Melissa Muhammad
• Capstone Week March 1

E.U. Tax Risk Management syllabus

• Week 1 March 8, 2021 E.U. General Framework of Compliance Tax Risk Management Dr. Eva Andrés (Barcelona)
• Week 2 March 15, 2021 Parent Subsidiary Directive, Interest, Royalties. Dr. Santiago Ibañez Marcilla
• Week 3 March 22, 2021 The European Union proposal on a carbon border tax and its compatibility with the World Trade Organization rules Dr. Xavier Fernández Pons
• Week 4 March 29, 2021 Free Movement of Capital (investment funds) and others Fundamental Freedoms. Dr. Eva Andrés & Dr. Andreu Olesti
• Week 5 April 5, 2021 Cross-Border Losses – Dr. Bruno Da Silva
• Week 6 April 12, 2021 ATAD, DAC 6, Abuse – Dr. Bruno da Silva
• Capstone Week April 19-25: Build a client case study, wrap up

Transfer Pricing Risk Management: Tangibles, Methods, Economics, and Data (William Byrnes course materials) syllabus

• Week 1 January 19 Arm’s Length Standard (v Formulary Approach) Dr. Bruno Da Silva & William Byrnes
• Week 2 Jan 25 CUP & Comparables Dr. Lorraine Eden
• Week 3 Feb 1 Cost Plus & Resale Minus Dr. George Salis
• Week 4 Feb 8: Comparable Profits Method & TNMMDr. George Salis
• Week 5 Feb 15 Profit Split Dr. George Salis
• Week 6 Feb 22 Best Method Dr. Lorraine Eden
• Capstone Week March 1

Transfer Pricing Risk Management: Intangibles and Services (William Byrnes course materials) syllabus

• Week 1 March 8 Intangibles Royalty Rates CUT, CPM Dr. Debora Correa Talutto
• Week 2 March 15 CSA Intangibles Buy In/Out Dr. George Salis & William Byrnes
• Week 3 March 22 Digital Business Unitary Apportionment Dr. Bruno Da Silva
• Week 4 March 29 Digital Value Chain, Internet of Things Dr. Lorraine Eden
• Week 5 April 5 U.S. v OECD v UN Manual case study Extractive Industries, Financing Hafiz Choudhury
• Week 6 April 12 Restructuring the Business, Services case study Hafiz Choudhury 
• Week 7 April 19 Capstone Hand-On Week with Financial databases “Tax Technology and the future of Transfer Pricing” Dr. Debora Correa Talutto Thomson OneSource, BvD (Moodys), and CrossBorder AI Solutions Dr. Debora Correa Talutto & William Byrnes

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• Texas A&M ranks #1 in Texas, #1 in the SEC, and #12 in the U.S. in Washington Monthly’s 2020 overall college rankings based on the quality of education, accessibility, graduation rates, student involvement, and research: see tx.ag/WashMonth20