Syllabus

Titel
4517 Transfer Pricing in International Companies - Selected Issues with Case Studies
LV-Leiter/innen
Prof. Dr. Alfred Storck
Kontakt
  • LV-Typ
    VUE
  • Semesterstunden
    1
  • Unterrichtssprache
    Englisch
Anmeldung
07.02.2019 bis 10.02.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Master
Termine
Wochentag Datum Uhrzeit Raum
Dienstag 26.03.2019 08:30 - 11:30 TC.5.14
Donnerstag 28.03.2019 08:30 - 11:30 TC.3.08
Dienstag 07.05.2019 08:30 - 11:30 D4.0.127
Donnerstag 09.05.2019 08:00 - 11:00 TC.5.01
Donnerstag 16.05.2019 09:00 - 11:00 TC.4.16

Inhalte der LV

The Seminar deals with the following topics:

  • OECD Transfer Pricing Guidelines 2017
  • Basic issues for Transfer Pricing post-BEPS: Arm`s-Length Principle, Functional and Value Chain Analysis, OECD Transfer Pricing methods, Comparability issues, Transfer Pricing documentation and ways to avoid/minimize double taxation from Transfer Pricing (APAs, MAPs, Arbitration)
  • Post-BEPS Permanent Establishments (BEPS Action 7) and Profit Attribution with Case Studies
  • Transfer Pricing and Group Financing with Case Studies 
  • Transfer Pricing and Intangibles - License model (BEPS Action 8) with Case Studies

Lernergebnisse (Learning Outcomes)

After the lecture the participants will have knowledge about key topics in the area of Transfer Pricing in international companies (MNEs) and the OECD Transfer Pricing Guidelines 2017  

Furthermore, participants will be able to:

  • analyse international tax law questions in respect of Transfer Pricing on the basis of the new OECD Guidance (domestic tax laws versus international “soft law”),
  • analyse and evaluate comprehensive, international facts/cases concerning Transfer Pricing.

Regelung zur Anwesenheit

> 70% attendance requirement

Lehr-/Lerndesign

Lecture with case studies / court cases and discussions

Leistung(en) für eine Beurteilung

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

Guest students may not take the exam, but are expected to actively participate in the class or prepare a presentation during the course (on a topic agreed in advance); if the students do not take the exam, a certificate of participation in the course will be issued.

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

Prerequisites for participation in the course:

  • Admission to Master Studies.
  • Registration via LPIS within the deadline.

Later registration possible only depending on the availability of places!

Literatur

1 Autor/in: Prof. Dr. Alfred Storck
Titel:

Scipt to the  LV "Transfer Pricing in International Companies - Selected Issues with Case Studies" in the form of slides from every class available to download from Learn@WU


Empfehlung: Unbedingt notwendige Studienliteratur für alle Studierenden
Art: Skriptum

Empfohlene inhaltliche Vorkenntnisse

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).

Erreichbarkeit des/der Vortragenden

Prof. Dr. Alfred Storck

alfred.storck@wu.ac.at

T +43-1-313-36-5930

M +41 79 766 3997

Sonstiges


Detailinformationen zu einzelnen Lehrveranstaltungseinheiten

Einheit Datum Inhalte
1 Tuesday, March 26, 2019 8.30-11.30

 OECD Transfer Pricing Methods, Functional Analysis and Value Chain , Comparability issues and ways to avoid/minimize double taxation (APAs, MAPs, Arbitration)

Arm’s length 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 Case studies and  Court cases

2 Wednesday, March 28, 2019 13.00-16.00

Post BEPS Permanent Establishments and Profit Attribution

Permanent Establishments (Art 5 OECD MC): new PE definition  (BEPS Action 7), PE and digital business

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

Selected Court cases/Court Cases

3 Tuesday, May 7, 2019 8.30-11.30

Post-BEPS Transfer Pricing and Group Financing

BEPS Actions 4 (Leverage)

Intra –group Financing  and arm's length interest

Cash Poolings/Financial Guarantees

Selected Cases studies/Court cases

4 Thursday, May 9, 2019, 8.30-11.30

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 OECD TPG 2017 (BEPS Action 8):

  • Income attribution
  • Pricing royalties
  • Contract Research
  • Documentation

Case studies

5 Thursday, May 16, 2019, 9.00-11.00

Test(Written exam – in English)

6
Zuletzt bearbeitet: 07.02.2019



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