Details

Mag. Roland Macho

Academic Staff


T: +43 1 606 68 77-3700
F: +43 1 606 68 77-3709

Room: A.1.12
Favoritenstraße 226
1100 Wien


Lectures 2021/22

Administration, Economics, Security, Politics

> OECD Transfer Prices SE
Tax Management more

OECD Transfer Prices SE

Lector: Mag. Roland Macho, Mag. Florian Rosenberger

2SWS
4ECTS

Lecture contents

- OECD Transfer Pricing Principles
- Selection of methods, application of methods taking into account the current work on the BEPS project (Base Erosion and Profit Shifting), benchmarking
- Documentation provisions (national, OECD master file concept)
Profit adjustments national / international
Dispute resolution (counter adjustments, mutual agreement procedures, arbitration procedures)
- Relocation of functions (production, distribution, services, intellectual property)
- (Digital) permanent establishments (determination and allocation of profits with special consideration of the OECD work on taxation of the digital economy)
- Conflict prevention (horizontal monitoring - accompanying control, ICAP 2.0 [International Compliance Assurance Programme], Advance Ruling)

Assessment methods

Continuous assessment
20 % presentation, 20 % participation, 30 % written elaboration, 30 % written test

Teaching methods

E-learning, lecture - teaching discussion, case work and presentation in small groups

Language

German

Publications

The publications of Roland Macho written at FH Campus Wien can be found in our publication database, others in the personal web space.