Digicampus
Lecture: Transfer Pricing - Details
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Lehrveranstaltung wird online/digital abgehalten.

General information

Semester SS 2021
Current number of participants 27
expected number of participants 16
Home institute Prof. Dr. Wolfgang Schultze - Wirtschaftsprüfung und Controlling
Courses type Lecture in category Teaching
First date Fri , 16.04.2021 08:00 - 12:30
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 online/digital 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).

Course location / Course dates

n.a Friday: 08:00 - 12:30, weekly

Module assignments

Comment/Description

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)

Registration mode

After enrolment, participants will manually be selected.

Potential participants are given additional information before enroling to the course.

The enrolment is binding, participants cannot unsubscribe themselves.