Name of module in english: Tax Transfer Pricing
Exam number: 6066
Semester: 4th to 6th semester (Schwerpunktbildung)
Duration of the module: one semester (workshop in Prague)
Form of the module (i.e. obligatory, elective etc.): Elective
Frequency of module offer: every summer semester
Prerequisites: A binding registration is required by 31 January 2018. The number of participants is limited to 15 students. Admission is made in order of incoming registrations. Further information is available on the website of Prof. Kudert’s Chair.
Applicability of module for other study programmes:
Obligatory or elective in other study programmes. For further information check regulations of the study programme.
Person responsible for module: Prof. Dr. Adrian Cloer
Name of the professor: Prof. Dr. Adrian Cloer
Language of teaching: English
ECTS-Credits (based on the workload): 6
Workload and its composition (self-study, contact time):
contact time (lecture, tutorial etc.) 45 h.; self-study 135 h
Contact hours (per week in semester): 3
Methods and duration of examination:
During the workshop in Prague the students will present their cases, which they previously solved in groups. In follow-up to the workshop in Prague an oral examination will be conducted.
Emphasis of the grade for the final grade: Please check regulations of the study programme
Aim of the module (expected learning outcomes and competencies to be acquired):
Transfer of sound knowledge in the area of Transfer Pricing from economic as well as from domestic, international and european tax law perspectives. Professional Competence: - transfer of knowledge with practical relevance in an area of expertise - recognition of connections to other areas of business administration and tax law General Skills: - Preparation of presentations - Participations in role plays and simulations of tax audits - Academic discourse and debate - Resolve weaknesses in systematically working on cases - Training of team, communications and presentation skills
Contents of the module:
The participants will prepare a presentation on a specific transfer pricing topic which will be held during the seminar in Prague. The workshop imparts basic knowledge of problems with transfer pricing in relation to taxation, transfer pricing methods, functional analysis, and documentation requirements. Further, students will apply their knowledge during role plays, discussions, and tax audit simulations. Knowledge is examined by way of an oral examination.
Teaching and learning methods:
Group work and self-studies. Working on a case study, presentation of the solutions and discussion.
Special features (e.g. percentage of online-work, practice, guest speaker, etc.):
The seminar is conducted as a workshop in cooperation with EY. Attendance is mandatory.
Literature (compulsory reading, recommended literature):
Haase, Tax Law in Germany, 2012; Brähler, Internationales Steuerrecht, 2014.
Registration in Moodle Viadrina required.