Transfer Pricing

Title:	Transfer Pricing
Lecturer:	Dr. Markus Brem
Date:	see below!
Room:	FW 2105
Contact:	Dipl. iur. oec. Tobias Oswald

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Introduction:

More than half of the international B-2-B business takes place within the boundaries of multinational firms. International Transfer pricing between, and income allocation across legal entities, have triggered key challenges for the management of multinational corporations. Business transactions and income taxation in the context of international cross-border transactions is one of the hot topics for multinational companies and the corresponding consulting industry.

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Objectives:

The objective of this seminar is to familiarize students with:

The multinational firm:

• the multinational firm related-party transactions
• transfer pricing
• methodologies
• incentive structure

Institutions of cross-border income allocation:

• OECD
• double-tax treaties
• international taxation
• arm's length principle
• national legal provisions and acotrs

Transfer Pricing Management:

• operative transfer pricing
• arm's length analysis
• benchmarking
• documentation
• compliance management

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Date and Time:

2-5.15 p.m. in room FW 2105.

no lectures on May 10, May 31 and July 05

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Exam:

• Presentation: 30%
• Final Exam: 50%
• Class Participation: 20%

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More information:

Recommended semester:	Master
Field of study:	Master iBWL, ReWi
Type of course:	lecture
ECTS credits:	6 credits
Semester:	SS 2013