Wirtschaftswissenschaftliche Fakultät


Course Details

Prof. Schultze / Dr. Markus Brem

Transfer Pricing

Lecturer: Dr. Markus Brem
Type: Lecture
Exam: Written exam
Term: Summer
Level: Master
Limitation: An application to attend is necessary.

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. Course content: - 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 actors) - Transfer Pricing Management (operative transfer pricing, arm's length analysis, benchmarking, documentation, compliance management)

For further information or application procedure please check the module manual and the website of the chair.