Course syllabus PCE - Transfer Pricing (FBE - SS 2014/2015)


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Course code: PCE
Course title in language of instruction: Převodní ceny
Course title in Czech: Transfer Pricing
Course title in English: Transfer Pricing
Mode of completion and number of credits: Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 2/1 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: master continuing
Semester: SS 2014/2015
Name of lecturer: prof. Ing. Danuše Nerudová, Ph.D. (supervisor)
Ing. Veronika Solilová, Ph.D. (examiner, instructor, lecturer, tutor)
Prerequisites: Final Bachelor Exam
 
Aims of the course:
The aim of the course is to gain theoretical and practical knowledge about transfer pricing issues in the context of domestic and international law. Further, fundamental principles, methodology and experience in transfer pricing with respect to the tax and accounting implications will be acquired by students during their study. Through Amadeus database, which is also used by the tax authorities, the gained theoretical knowledge for a determination of transfer prices will be applied during seminars.
 
Course contents:
1.Introduction -- transfer pricing issues (allowance 2/0)
2.Legal Framework (allowance 2/0)
3.Article 9 Associated Enterprises -- Associated enterprises, arm's length principle (allowance 2/2)
4.OECD Transfer Pricing Guidelines (allowance 2/1)
5.Comparability Analysis -- functions and risks profile (allowance 2/2)
6.Traditional Transfer Pricing Methods (allowance 2/2)
7.Profit-based Transfer Pricing Methods (allowance 2/2)
8.Transfer Pricing Methods and Managerial Accounting (allowance 2/1)
9.Transfer Pricing Documentation, Binding Consideration, APA (allowance 2/2)
10.Transfer Pricing Cases (allowance 2/0)
11.Transfer Pricing Disputes -- Arbitration Convention (allowance 2/0)
12.Transfer Pricing Disputes -- Mutual Agreement (allowance 2/0)
13.Corresponding Adjustment under art. 9/2 of the Model Convention (allowance 2/0)
14.Business Restructuration (allowance 2/1)
 
Learning outcomes and competences:
Generic competences:
 
-ability to apply knowledge
-ability to work in international context
-professional knowledge

Specific competences:
 
-ability to apply fundamental principles for determination of transfer prices with an emphasis on taxation area
-orientation in international and domestic legal Framework of transfer pricing
-understanding of transfer pricing issues in the context of accounting and taxes

Type of course unit: optional
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
 
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture28 h
     practice14 h
Self-study
     preparation for exam50 h
     preparation for regular assessment25 h
     preparation of presentation8 h
     elaboration and execution of projects15 h
Total140 h
 
Assessment methods:
The subject is closed by written and oral exam. Further, the student has to submit and present the case study.
 
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQSOJKA, V.Mezinárodní zdanění příjmů: smlouvy o zamezení dvojího zdanění a zákon o daních z příjmůPrahaWolters Kluwer Česká republika2013978-80-7478-035-6
RQOecd transfer pricing guidelines for multinational enterprises and tax administrations.ParisOECD2009978-92-64-07527-6
RQFUČÍK, I. et al.Daňové aspekty podnikání v koncernuPrahaASPI2008978-80-7357-323-2
REArm's length transaction structures: recognizing and restructuring controlled transactions in transfer pricing978-90-8722-088-4
RETransfer pricing and the arm's length principle in international tax lawAlphen aan den Rijn, The NetherlandsKluwer Law International978-90-411-3270-3
RETransfer pricing and dispute resoluting: aligning strategy and execution978-90-8722-100-3
RETransfer pricing and business restructurings: streamlining all the wayAmsterdamIBFD2009978-90-8722-055-6

RQrequired
RErecommended


Last modification made by Ing. Jiří Gruber on 11/25/2014.

Type of output: