TRANSFER PRICING IN EUROPE

The objective of the course Transfer Pricing in Europe: differential approach according to current case law and the different countries of the European Union is to apprehend the role of transfer pricing legislation and case law in the increasing global trade and the role of multinational enterprises in the international tax environment.

Through various means (videos, conferences, paperwork), students will be able to:

• understand the Transfer Pricing topics in the international tax environment and catching
  that the increasing role of global trade and multinational enterprises have boosted the
  relevance of this topic.
• broaden their knowledge in transfer pricing and get access to new research results in that
  area.
• provide the missing nexus between theory and practice in approaching transfer pricing
  topics.

The course consists of asynchronous lessons, meaning self-study units:

Unit 1: introduction to transfer pricing on the attribution of profits to permanent
establishments, transfer pricing methods, administrative approaches to minimizing and
resolving transfer pricing disputes, as well as transfer pricing risk management an compliance,
among others.

Unit 2: specific transfer pricing topics, such as transfer pricing and services, financing,
intangibles, supply chain management and business restructurings, as well as indirect taxes and
customs.

Timetable:

Live sessions will be recorded for those self-studying (approx. 36 hours in total).

• EUNICE student (Master, Doctorate or last year of Bachelor): enrolled as a Master’s degree or PhD student in one of the universities of EUNICE European University consortium (check its members here). Students of last year of bachelor’s degree may also be accepted.
• Study area: Corporate Taxation; Business law.
• C1 level of English.

Study Level: Bachelor, Master, PhD

• Submit your application via the button ‘Apply Now’.
• Please keep in mind that the number of participants could be limited for each course. Application does not guarantee enrolment in the course.
• The course participants will be selected based on criteria specified in the study guide.
• Your home university will inform you whether you have been accepted and provide further information about the next steps.

Specific instructions in some universities:

• BTU students: for questions about enrolment and recognition at your university, you can visit this website.
• UPHF students: make sure to ask the approval of your director of studies (responsable pédagogique) before applying. For any question, you can contact the EUNICE office: eunice@uphf.fr.
• UoP students: questions about enrolment and recognition can be answered by your Director of Studies or ECTS Coordinator, or you can contact eunice@go.uop.gr.

Any questions about enrolment or credit recognition? Contact your EUNICE course coordinator.