Wirtschaftswissenschaftliche Fakultät

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Transfer Pricing


Title: Transfer Pricing
Lecturer: Dr. Markus Brem
Date: see below!
Contact: Maria Assel M.Sc. with honors

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.


Objectives:

The objective of this course 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

Dates and Time (preliminary):

Friday 28. April, 08.15 am – 11.30 am, FW 2102
Friday 05. May, 08.15 am – 11.30 am, FW 2102
Friday 12. May, 08.15 am – 11.30 am, FW 2102
Friday 19. May, 08.15 am – 11.30 am, FW 2102
Friday 02. June, 08.15 am – 11.30 am, FW 2102

Exam: Tuesday, 20.06.2017, 6.00 pm - 7.00 pm, room: tbd

The number of participants is limited. An application via Digicampus is required until Wednesday 26. April, 12 am. Please note that your application is obliging. If you cancel this course a participation in any other course of Prof. Schultze’s chair with a restricted number of participants is no longer possible.


Exam:

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

More information:

Recommended semester: Master
Field of study: Master DFM, iBWL, ReWi
Type of course: lecture
ECTS credits: 6 credits
Semester: SS 2017