Syllabus

Title
4453 Transfer Pricing in International Companies - Selected Issues with Case Studies
Instructors
Prof. Dr. Alfred Storck
Contact details
gabriela.capristano@wu.ac.at
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
02/13/20 to 02/16/20
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Foreign Tax Law
Foreign Tax Law
Dates
Day Date Time Room
Monday 04/20/20 08:30 AM - 11:30 AM D3.0.218
Tuesday 04/21/20 08:30 AM - 11:30 AM D3.0.218
Tuesday 05/05/20 08:30 AM - 11:30 AM Online-Einheit
Thursday 05/07/20 08:30 AM - 11:30 AM Online-Einheit
Thursday 05/14/20 08:00 AM - 09:15 AM Online-Einheit

On this page:

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Contents

The Seminar deals with the following topics:

  • OECD Transfer Pricing Guidelines 2017
  • Basic issues for Transfer Pricing (TP) : Arm`s-Length Principle, 4 Steps approach in TP, 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)
  • Permanent Establishments  and Profit Attribution with Case Studies
  • Transfer Pricing rules for  Services and Financing with Case Studies
  • Transfer Pricing and Intangibles - License model  with Case Studies
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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.
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Attendance requirements

> 70% attendance requirement

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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 class participation (10%); active participation in discussing case studies (25%) and passing a written exam (65%).

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.

 

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Prerequisites for participation and waiting lists

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!

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Readings
1 Author: Prof. Dr. Alfred Storck
Title:

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

Recommendation: Essential reading for all students
Type: Script
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Recommended previous knowledge and skills

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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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 Tuesday, April 20,2020 8.30-11.30

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

Arm’s length Principle,: Delineation and Functional Analysis (4 Steps ),Transfer Pricing Methods, Comparability, Transfer Pricing Documentation ,Austrian Transfer Pricing rules (VPR), TP adjustments (primary, corresponding, secondary), MAP and APA, Selected Case studies and  Court cases
2 Wednesday, April 21,2020 8.30-11.30

Permanent Establishments and Profit Attribution

Permanent Establishments (Art 5 OECD MC): expanded PE definition  (BEPS Action 7),

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

Selected  case studies /Court Cases
3 Tuesday, May 5, 2020 8.30-11.30

Transfer Pricing Rules for Services and  Financing 

Services and its classification in TP

admin services (LVAs) /contract R&D

Intra –group Financing  and arm's length interest

Selected Cases studies/Court cases
4 Thursday, May 7, 2020 8.30-11.30

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
  • Documentation

Case studies

 

 
5 Thursday, May 14, 2020 9.00-11.00

Test(Written exam – in English)
6
Last edited: 2020-01-08



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