Transfer pricing
31352
Vorlesung:
Transfer Pricing
(WiSe 25/26)
Zeiten
Mi. 10:00 - 12:00 (wöchentlich), Ort: (WIWI) SR 026,
Termine am Mittwoch, 10.12.2025, Mittwoch, 14.01.2026 10:00 - 16:00, Ort: (WIWI) SR 026
Erster Termin
Mittwoch, 15.10.2025 10:00 - 12:00 Uhr, Ort: (WIWI) SR 026
Beschreibung
The lecture "Transfer Pricing" deals with the determination and analysis of transfer prices. These are the values at which services are exchanged between the different divisions of a company. Transfer prices are formed in particular against the background of the following issues:
a) Determining performance in decentralised companies requires the allocation of costs incurred in the provision of services.
b) Transfer prices are used to establish a market mechanism within the company in the context of aligning decentralised decisions and activities with the overarching goals of the company management.
c) Transfer prices for cross-border transactions influence the tax burden of internationally active companies, which means that the optimal transfer prices from a) and b) are regularly changed (one set of books). Furthermore, precisely because of the profit shifting opportunities created by transfer pricing, there are detailed tax regulations governing their determination, which are also covered in the course. Finally, the limits of tax profit allocation using transfer prices, particularly with regard to digital companies, are explained and current reform options are presented.
Voraussetzungen
In accordance with § 3 of the Study and Examination Regulations for the Master's programme in Business Administration.
Bachelor's degree in economics or a related field.
Basic knowledge of accounting, investment appraisal and corporate taxation is recommended.
Lernorganisation
• Interactive lecture with seminar character
• Processing of exercises and case studies
Leistungsnachweis
Both the written examination and participation in the case study are compulsory components of the examination.
Weighting of components:
2/3 written examination (chairs) 60 minutes
1/3 group work/presentation (case study)
Literatur
Will be announced during the lecture.
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