Program

 

 

Business Simulation Case Study

The business case simulation approach means that no precise schedule or time slot will be dedicated to one topic. Instead, the course participants will experience how one issue always triggers the next transfer pricing issue, which build together a single transfer pricing strategy. The case study is designed on the real case and therefore is as close as possible to the realistic scenarios rather than dry theory

The participation of a representative from the industry as well as from tax authorities will demonstrate how in real life the transfer pricing decisions are made and how transfer pricing issues are being discussed with authorities.

You can expect thought-provoking discussions about transfer pricing challenges, defending different positions and making decisions based on critical assumptions, complex interactions and group engagement.

Participants should realize that this course is very intensive. In the evenings, participants are requested to prepare homework for the next day (1-2 hours in the evening).

 

 

 

 

 

 

 

Dates 

11 – 15 September 2023

• Monday – Thursday (11-14 September), from 9:00 till16:30, including a 1,5 hours lunch break and two additional 30 min breaks.
• Friday (15 September), from 9:00 till 12:30, including a 30 min break.

Topics to be covered

• The arm’s length principle
• Transfer pricing methods
• Comparability analysis
• Risk allocation and risk adjusted pricing
• Transfer pricing aspects of transaction involving intangibles
• Transfer pricing aspects of intra-group services
• Transfer pricing aspects of business restructurings
• Transfer pricing aspects of financial transactions

 

Key concepts 

• Develop a fundamental understanding of transfer pricing, rationale, requirements and policies
• Take a helicopter view on the links between transfer pricing and other areas of international taxation
• Prepare yourself for commercial and strategic thinking in international tax
• Immerse yourself into a game environment to stimulate critical thinking and taking a sound stand in every problem that does not have a high degree of legal certainty