International Taxation and Transfer Pricing (WS 25/26)

Module Description

How do multinational enterprises determine prices for cross-border transactions involving goods, services and intellectual property within their group? What influence do regulations, market conditions and intangible assets have on these pricing decisions? And why are these pricing decisions so crucial for tax authorities, international organizations like the OECD and the G20, and for international economics and economic policy?

This course provides students an introduction to the fundamentals of international taxation, with a particular focus on transfer pricing. It covers essential economic and regulatory principles, such as OECD guidelines and the BEPS framework. Students will learn how to analyse global value chains, assess risk allocation and apply transfer pricing methods in practice. Special emphasis is placed on digital business models, intra-group financing and current regulatory challenges. The course combines lectures, case studies and interactive project work.