Syllabus

Title
1218 Transfer Pricing in International Companies - Selected Issues with Case Studies/Court Decisions
Instructors
Prof. Dr. Alfred Storck
Type
PI
Weekly hours
1
Language of instruction
Englisch
Registration
01/20/12 to 03/05/12
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Foreign Tax Law
Dates
Day Date Time Room
Wednesday 03/14/12 09:00 AM - 12:00 PM SR Inst. Lang
Wednesday 03/21/12 08:15 AM - 11:15 AM SR Inst. Lang
Tuesday 05/08/12 09:00 AM - 12:00 PM SR Inst. Lang
Wednesday 05/16/12 09:00 AM - 12:00 PM SR B202 (DIBT Lang)
Wednesday 05/23/12 01:30 PM - 03:30 PM SR Inst. Lang

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Contents

The Seminar “TRANSFER PRICING IN INTERNATIONAL COMPANIES – SELECTED ISSUES WITH CASE STUDIES/COURT DECISIONS” addresses topics in the area of transfer pricing in international companies. The Focus will be on the OECD Transfer Pricing Guidelines, the Austrian Transfer Pricing Rules and important global Transfer Pricing court cases.

The seminar will be held in English and links to other seminars dealing with international tax matters.

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Learning outcomes

The Seminar deals with the following topics:

• OECD Transfer Pricing methods, comparability issues and ways to avoid/minimize double taxation (APA, MAP, Arbitration)

• New Austrian Transfer Pricing rules (VPR)

• Transfer Pricing for cross border Services – Especially design of charges/cost allocation schemes for so-called “Routine Services” (e.g. Management and Administrative Services)

• Transfer Pricing in Group Financing: Intra-group capital and lending structures - limitations in lending volume (thin cap rules) and arm`s length pricings for interest

• Transfer Pricing and Intangibles – License models versus Cost sharing arrangements

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Teaching/learning method(s)
Lecture
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Assessment

Prerequisites to pass the course are active participation and discussion, a presentation of a case-study as well as a written exam.

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Prerequisites for participation and waiting lists

The Seminar requires knowledge at an advanced level

• about company taxation in an international context

• the OECD Model Tax Convention as well as the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and

• the Austrian international Tax law, including the new Transfer pricing rules (VPR)

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Readings
1 Author: Jacobs (Hrsg)
Title: Internationale Unternehmensbesteuerung - Deutsche Investitionen im Ausland und Ausländische Investitionen im Inland

Publisher: Verlag C.H. Beck
Edition: 6. Auflage
Year: 2007
Recommendation: Essential reading for all students
Type: Book
2 Author: Prof. Dr. Alfred Storck
Title: Steuerplanung in globalen Unternehmen

Remarks: Skriptum - am Institut erhältlich
Year: 2009
Type: Script
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Availability of lecturer(s)

E-mail to sebastian.pfeiffer@wu.ac.at

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Other

The offered courses change each semester and are usually held by foreign guest professors.
Specific lecturing material will be provided by the institute 2 weeks before the lecture starts.

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Unit details
Unit Date Contents
1 14.03.2011 Vorbesprechung
2 21.03.2011

 
3 08.05.2011

4 16.05.2011

5 23.05.2011

Klausur
Last edited: 2012-01-23



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