Universität Wien
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040046 UK Transfer Pricing (2022W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
ON-SITE
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

Notes on the exam dates:
The mid-term exam will be held on the 18.11. at Hörsaal 17 Oskar-Morgenstern-Platz 1 on the 2nd floor.
The final exam will be held on the 12.12. at Hörsaal 15 Oskar-Morgenstern-Platz 1 on the 2nd floor.

  • Friday 04.11. 13:15 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 11.11. 13:15 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 18.11. 13:15 - 18:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 02.12. 13:15 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock

Information

Aims, contents and method of the course

ATTENTION: strongly advised requirement is the previous completion of the module "International Tax Law"; the knowledge of the contents of the lecture Tax Law as well as the UK Tax Law is assumed!

The aim is to provide an in-depth analysis of transfer pricing issues. In doing so, students will be given an insight into the practice of transfer pricing by means of case studies and court decisions.

Contents include
- Basic principles and practical cases of transfer pricing
- Transfer pricing - DTA-legal as well as domestic basics
- Current developments - OECD BEPS Action Plan, incl. 2-pillar concept of the OECD
- Transfer pricing documentation
- Transfer pricing in the supply chain
- Services in the group
- Offsetting intangible assets in the group
- Financing, assumption of liability and cash pooling

Assessment and permitted materials

A total of 100 points can be achieved in this course.

The performance control/assessment takes place on the basis of
- the participation during the individual course units; share of the total grade: 20% = 20 points),
- an intermediate exam (40% of the total grade = 40 points) and
- a final exam (40% of the final grade = 40 points).

The partial examinations are held in written form in German. Only unannotated law editions and non-programmable calculators may be used for the examinations.

An assessment takes place as soon as students have participated in the course at least once (e.g. signature performance).

Minimum requirements and assessment criteria

From 50.5% (= 25.25 points) the course is positively completed.
1: 87,5% - 100% (87,5 points– 100 points)
2: 75% - 87% (75 points– 87 points)
3: 63,5% - 74,5% (63,5 points– 74,5 points)
4: 50,5% - 63% (50,5 points– 63 points)
5: Up to 50 % (up to 50 points)

Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.

Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).

Examination topics

Contents
- Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
- Transfer Pricing Guidelines 2021, BZ 2021-0.586.616 dated October 7, 2021
- of the provided PPT slides

Reading list

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Transfer Pricing Guidelines 2021, BZ 2021-0.586.616 dated October 7, 2021
Additional materials provided in preparation for the relevant classes.
PPT slides, (which will also be provided in a timely manner for the relevant course units).

Association in the course directory

Last modified: We 07.12.2022 10:48