Abteilung für deutsche und internationale Besteuerung

"Seminar on Tax Transfer Pricing" in Winter Semester 2017/2018

The "Seminar on Tax Transfer Pricing" takes place in winter semester 2017/2018 for the first time and for master students only. Students earn 6 credits for successfully completing the seminar.

Educational Objective:
Students will learn to deal with a specific topic in the field of tax transfer pricing, particularly with regard to the economic dimension of transfer pricing, application of the arm?s length principle or valuation of intangible assets for tax transfer pricing purposes. Students will specifically learn to:

  • do research and structure the literature on a specific topic,
  • write a paper on the specific topic summarizing and discussing main theses in the literature,
  • prepare a presentation of their paper and
  • present their paper at the block seminar.


Examination requirements:
Presentation (ca. 30 minutes with subsequent discussion) with written elaboration (max. 12 pages)

Procedure:
Topic preferences can be submitted until July 14th, 2017. The writing phase starts on July 17th, written elaborations can be handed in till October 2nd, 2017.
In the block seminar anticipated at the beginning of December Dr. Dawid gives a short introduction to the topics. Following this, the students present and discuss their papers.
Because the seminar is limited to 24 students, please apply by e-mail to Sophie-Marie Knothe till June 30th, 2017.

Procedure and topics for elaboration will be discussed in the kick-off meeting on July 5th, 2017 at 6 pm in Oec 1.162.