Guest lecture by PwC Nuremberg on Thursday, 19 December 2024

We are pleased to report that Mr Benedikt Wenzel (Senior Manager) from PwC Nuremberg delivered an insightful guest lecture on the topic of 'Transfer pricing at the interface of controlling and taxes' at the WFI.

Mr Wenzel began by defining and contextualising transfer pricing within the group of companies, as well as establishing the necessary legal basis. He then worked with the students to develop an example of a transfer pricing procedure. In addition to the functional and risk analysis, he explained the various procedures for determining transfer prices.The course concluded with an exercise in which the students consolidated the theoretical principles using a case study.Mr Wenzel provided interesting insights into the relevant aspects of calculated transfer prices in controlling and the corresponding tax transfer prices, sharing many interesting examples and experiences from practice, which strengthened the students' understanding.The subsequent get-together provided an opportunity for personal dialogue and further questions.