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040046 UK Transfer Pricing (2022W)
Continuous assessment of course work
Labels
ON-SITE
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).
- Registration is open from Mo 12.09.2022 09:00 to Fr 23.09.2022 12:00
- Deregistration possible until Fr 14.10.2022 23:59
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
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).
- 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).
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
- 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).
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
- 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