Mag. Roland Macho Academic Staffroland.macho@fh-campuswien.ac.at T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3709 Room: A.1.12 Favoritenstraße 226 1100 WienLectures 2021/22Administration, Economics, Security, Politics> OECD Transfer Prices SE Tax Management moreOECD Transfer Prices SELector: Mag. Roland Macho, Mag. Florian Rosenberger2SWS4ECTSLecture 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 methodsContinuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written testTeaching methodsE-learning, lecture - teaching discussion, case work and presentation in small groupsLanguageGermanPublications The publications of Roland Macho written at FH Campus Wien can be found in our publication database, others in the personal web space.
> OECD Transfer Prices SE Tax Management moreOECD Transfer Prices SELector: Mag. Roland Macho, Mag. Florian Rosenberger2SWS4ECTSLecture 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 methodsContinuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written testTeaching methodsE-learning, lecture - teaching discussion, case work and presentation in small groupsLanguageGerman