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.
Target group:
required elective module for Master 'Taxation'
required elective module for Master 'FACT'
Term:
Winter Term
Time:
14.11.2025, 05.12.2025, 16.01.2026: 9:00 a.m. - 6:00 p.m., NB-Z01
Instructor:
Dr. Richard Schmidtke
ECTS:
2,5 ECTS
Language:
German
Further Informatione:
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.
Please note that the participants' exam performance is considered to be binded once the written presentation has bee submitted for the subsequent group persentation. The deadline for submission of the written presentation is: January 14th, 2026 (via email to Dr. Schmidtke)
Registration:
via KU.Campus
Course description:
see this PDF
Course materials:
see ILIAS