Lecture: Transfer Pricing - Details
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Lehrveranstaltung wird in Präsenz abgehalten.

General information

Course name Lecture: Transfer Pricing
Semester SS 2024
Current number of participants 28
expected number of participants 20
Home institute Prof. Dr. Wolfgang Schultze - Wirtschaftsprüfung und Controlling
Courses type Lecture in category Teaching
Next date Friday, 31.05.2024 08:15 - 12:15, Room: (J 2102)
Pre-requisites Participants must be fluent in English, both written and spoken. Solid knowledge of managerial and financial accounting from previous lectures.
Performance record Exam
Online/Digitale Veranstaltung Veranstaltung wird in Präsenz abgehalten.
Hauptunterrichtssprache englisch
Literaturhinweise Will be announced during the lecture.
Miscellanea The course is held by the guest lecturer Dr. Markus Brem (see Team/ Lehrbeauftragte).

Rooms and times

(J 2102)
Friday: 08:15 - 12:15, weekly (5x)
(K 1001)
Monday, 01.07.2024 17:30 - 18:30

Module assignments


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)