Syllabus

Title
4589 Transfer Pricing in International Companies - Selected Issues with Case Studies
Instructors
Prof. Dr. Alfred Storck
Contact details
alfred.storck@wu.ac.at
Type
PI
Weekly hours
1
Language of instruction
Englisch
Registration
02/07/17 to 03/02/17
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Foreign Tax Law
Foreign Tax Law
Dates
Day Date Time Room
Tuesday 04/04/17 08:30 AM - 11:30 AM D3.0.222
Thursday 04/06/17 08:30 AM - 11:30 AM TC.3.07
Tuesday 05/02/17 08:30 AM - 11:30 AM D3.0.222
Thursday 05/04/17 08:30 AM - 11:30 AM TC.3.06
Tuesday 05/16/17 09:00 AM - 11:00 AM D3.0.222

On this page:

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Contents

The Seminar deals with the following topics:

  • Basic Issues for Transfer Pricing: Arm`s- Length-Principle , Functional Analysis ,OECD Transfer Pricing methods, Comparability issues , Transfer Pricing Documentation and ways to avoid/minimize double taxation from Transfer Pricing (APAs, MAPs, Arbitration)
  • New OECD Guidance related to Transfer Pricing ( BEPS Actions 8-10,13)
  • Post BEPS Permanent Establishments and Profit Attribution with Case Studies
  • Post BEPS Transfer Pricing and Group Financing with Case Studies
  • Post BEPS Transfer Pricing and Intangibles - License model(BEPS Action 8) with Case Studies
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Learning outcomes

After the lecture the participants have learned about key topics in the area of Transfer Pricing in international companies (MNE) and the new OECD Transfer Pricing Guidance (BEPS Actions//Projects)

Furthermore, participants are able to:
- Analyse International tax law questions in respect of Transfer Pricing on the basis of the new OECD Guidance (BEPS Actions 8-10,13)

-Analyse and evaluate comprehensive, international facts/cases concerning Transfer Pricing.
- Compare the OECD Transfer Pricing Guidelines with Austrian tax law regarding Transfer Pricing in order to understand the legal basis for Transfer Pricing and gain a broader perspective there on (domestic tax law versus international “soft law”)

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Teaching/learning method(s)

Lecture with case studies / court cases and discussions

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Assessment

Prerequisites to pass the course are participation (10%); active participation in case studies discussions (20 %) and passing a written exam (70%)

Guest students may not participate in the exam, but are expected to make active participations or presentations (agreedin advance) during the course; if no participation in the exam a participation certificate will be issued.

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Prerequisites for participation and waiting lists

The Seminar requires basic knowledge:

• 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 Transfer Pricing rules (VPR)

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Readings
1 Author: Prof. Dr. Alfred Storck
Title: Skriptum zur LV "TRANSFER PRICING IN INTERNATIONAL Transfer Pricing in international companies COMPANIES – SELECTED ISSUES WITH CASE STUDIES/Court decisions"

Recommendation: Essential reading for all students
Type: Script
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Availability of lecturer(s)

Prof.Dr.Alfred Storck

alfred.storck@wu.ac.at

T +43-1-313-36-5930

M +41 79 766 3997

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Other


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Unit details
Unit Date Contents
1

OECD Transfer Pricing Methods, comparability issues and ways to avoid/minimize double taxation (APAs, MAPs, Arbitration)

Arm’slength Principle, Post BEPS Transfer Pricing: Functional Analysis ,TransferPricing Methods, Comparability, Transfer Pricing Documentation ,AustrianTransfer Pricing rules (VPR), TP adjustments (primary,corresponding,secondary), MAP and APA, Selected Court cases
2

Post BEPS Permanent Establishments and ProfitAttribution

Permanent Establishments (Art 5 OECD MC):definition,new Guidance (BEPS Action 7)

Business Profits under Art 7 (Art 7 AOA OECD MC 2010 and new Guidance).

Selected Court cases/Court Cases
3

Post-BEPS Transfer Pricing and Group Financing

BEPS Actions 4 (Leverage)

Arm's Length interest

Cash Poolings/Financial Guarantees

Selected Cases studies/Court cases
4

Post-BEPS Transfer Pricing and Intangibles

Alternative models for R+D and related Intangibles: License model, Cost Contribution Arrangement and Contract Research

License model and new OECD Guidance (Action 8):

  • Ownership
  • Pricing royalties
  • Documentation
Case studies
5 Test(Written exam – in English)
6
Last edited: 2017-01-20



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