Transfer pricing
Informacje ogólne
Kod przedmiotu: | 1300-OG-TP-KPP |
Kod Erasmus / ISCED: |
10.0
|
Nazwa przedmiotu: | Transfer pricing |
Jednostka: | Wydział Prawa i Administracji |
Grupy: |
Przedmioty fakultatywne dla studentów stacjonarnych Przedmioty ogólnouniwersyteckie |
Punkty ECTS i inne: |
4.00
|
Język prowadzenia: | angielski |
Wymagania wstępne: | (tylko po angielsku) None |
Całkowity nakład pracy studenta: | |
Efekty uczenia się - wiedza: | (tylko po angielsku) Student W1: has advanced knowledge of transfer pricing. W2: knows how arm’s length principle works. W3: is familiar with transfer pricing methods. W4: is acquainted with dispute resolution and avoidance mechanisms such as MAP, arbitration and APA. |
Efekty uczenia się - umiejętności: | (tylko po angielsku) Student U1: is able to evaluate transfer pricing risks. U2: is capable of using transfer pricing methods. U3: has advanced skills in creating TP safe supply chains. U4: can analyse and demonstrate TP problems of a group of associated enterprises. |
Efekty uczenia się - kompetencje społeczne: | (tylko po angielsku) Student K1: understands the significance of transfer pricing. K2: understands the need for to analyse supply chains from transfer pricing perspective. K3: is well prepared to analyse transfer pricing risks. K4: is aware of the need to monitor legal developments in the field of transfer pricing on a permanent basis. K5: identifies transfer pricing problems. K6: contributes to transfer pricing problem solving. K7: can cooperate in solving transfer pricing problems. |
Metody dydaktyczne: | (tylko po angielsku) Seminar. |
Skrócony opis: |
(tylko po angielsku) Transfer pricing is the crucial problem of international tax law and one of the most important tools of international tax planning. In the course of the seminar tax risks connected with transfer pricing are presented along with possible solutions. |
Pełny opis: |
(tylko po angielsku) Transfer Pricing 15 hours (1 hour = 45 minutes) I. Introduction to Transfer Pricing 1) What is it all about? 2) Among legal concepts of tax avoidance, tax evasion, (aggressive) tax planning and economic reality (transfer pricing is unavoidable) 3) Sources of law: a) double taxation conventions based on the Model OECD Tax Convention b) domestic law (including an overview of Polish rules) c) soft-law: i) Commentary to the Model OECD Tax Convention ii) OECD Transfer Pricing Guidelines iii) Relevance of soft-law in daily practice iv) Constitutional issues (Poland) d) foreign case law? e) other measures 4) Overview of Article 9 of the Model OECD Tax Convention 5) Alternative: formulary apportionment: a) past experience: California b) plans for the future: (C)CCTB in the European Union c) comparison of transfer pricing and formulary apportionment 6) Case study II. Associated Enterprises and Methods 1) Reminder (meeting no. 1) 2) Arm’s length principle – conditions of application 3) Main economic concepts surrounding the arm’s length principle 4) Overview of different value chain structures 5) Definition of associated enterprises 6) Comparability analysis requirements 7) Non recognition of intercompany transactions 8) Traditional methods: a) Comparable uncontrolled price method b) Resale price method c) Cost plus method 9) Deficiencies of traditional methods 10) Case study III. Methods 1) Remider (meetings no. 1 and 2) 2) Transactional profit methods: a) Transactional net margin method b) Transactional profit split method c) Use of a corroborative method as sanity check 3) Selected intercompany transactions a) Transfer of commodities b) Provision of services c) License of intangibles d) Financial transactions 4) Business restructuring 5) Case study Elective workshop: structuring a transfer pricing policy for selected intercompany transactions (analysis of the transaction under review, functional analysis, method selection) IV. Administrative Issues and Dispute Resolution Mechanisms 1) Reminder (meetings no. 1-3) 2) TP Documentation requirements 3) Lack of data required for comparability analysis 4) New trends in audits: joint audits, simultaneous examination, ICAP program 5) Ex ante tools to avoid economic double taxation: APA and BAPA 6) Ex post tools to relief economic double taxation: MAP under Double Tax Agreements/EU Arbitration Convention/EU Directive 7) Case study V. Recent Developments and Summary 1) Reminder (meeting no. 1-4) 2) TP in light of BEPS substance requirement 3) Current issues such as the arm’s length under the Covid-19 crisis 4) Current issues such as digital taxation in light of Pillar 1 5) Other current issues 6) Case study Elective workshop: the US approach to transfer pricing |
Literatura: |
(tylko po angielsku) • Transfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions / O. Treidler • Transfer pricing and business restructurings: streamlining all the way / ed. by A. Bakker • Transfer pricing and corporate taxation: problems, practical implications and proposed solutions / E. King • Transfer pricing and the arm's length principle in international tax law / J. Wittendorff • Selected articles from International Transfer Pricing Journal |
Metody i kryteria oceniania: |
(tylko po angielsku) Assessment methods: essay W1,W2, W3, W4, U1, U2, U3, U4, K1, K2, K3, K4, K5, K6, K7 Based on a short essay to be prepared by course participants. |
Praktyki zawodowe: |
(tylko po angielsku) not applicable |
Zajęcia w cyklu "Semestr letni 2021/22" (zakończony)
Okres: | 2022-02-21 - 2022-09-30 |
Przejdź do planu
PN WT KON
ŚR CZ PT |
Typ zajęć: |
Konwersatorium, 15 godzin
|
|
Koordynatorzy: | Krzysztof Lasiński-Sulecki | |
Prowadzący grup: | Krzysztof Lasiński-Sulecki | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Zaliczenie na ocenę
Konwersatorium - Zaliczenie na ocenę |
Zajęcia w cyklu "Semestr letni 2022/23" (zakończony)
Okres: | 2023-02-20 - 2023-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Konwersatorium, 15 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Zaliczenie na ocenę
Konwersatorium - Zaliczenie na ocenę |
Zajęcia w cyklu "Semestr letni 2023/24" (w trakcie)
Okres: | 2024-02-20 - 2024-09-30 |
Przejdź do planu
PN WT KON
ŚR CZ PT |
Typ zajęć: |
Konwersatorium, 15 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Krzysztof Lasiński-Sulecki | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Zaliczenie na ocenę
Konwersatorium - Zaliczenie na ocenę |
Właścicielem praw autorskich jest Uniwersytet Mikołaja Kopernika w Toruniu.