International Transfer Pricing and Income Allocation
Transfer pricing is the most discussed topic of internatinal tax law. The design of transfer pricing systems directly influences the group companies' taxable profits in the individual contries and thus also has an impact on the group tax rate.
After completing the module, you will have an overview of the relevant laws, regulations, administrativ instructions and other guidlines in the field of transfer pricing and can independently apply them to new questions. You know the different transfer pricing methods and based on your knowledge of the strengths and weaknesses of these mtehods, you can decide when to apply which method. After the course, you can identify transfer pricing risks and identify the need for action. You are familiar with the structure and procedure of a typical transfer pricing documentation and a tax audit using an examplare. After the course, you will also be familiar with the principlex for profit attribution between the parent company and the permanent establishment. You unterstand the possibilities for avoiding or eliminating double taxation risks.
required elective module for Master 'Taxation'
required elective module for Master 'FACT'
02.12.2022 9:00 a.m. - 6:00 p.m. HB-112
09.12.2022 9:00 a.m. - 6:00 p.m. NB-Z01
20.01.2022 9:00 a.m. - 6:00 p.m. NB-Z01
Dr. Richard Schmidtke (visiting lecturer)
max. 20 students (favored TAXATION)
To participate in this course, please contact our secretariat at fiwimakro(at)ku.de by 03.10.2022 at the latest.
Master students "Taxation" will be given preferential treatment when registering for the course, further course places will be allocated according to the order of the registration date.
You will receive a course registration confirmation from us after 04.10.2022.
It is possible to attend the courses "Case Studies on Tax Reorganization Law and Internatiuonal Tax Law", "Tax Function 4.0 - Strategic Leadership in the Age of Digitalization" and "International Transfer Pricing and Income Allocation" at the same time, as there is no overlapping of dates.
see this PDF