Transfer Pricing - Foundation

Formation inter-entreprise

À qui s'adresse la formation?

Managers and financial or fiscal directors in charge of tax / transfer pricing for Luxembourg

Niveau atteint

Avancé

Durée

2,00 heure(s)

Langues(s) de prestation

DE EN FR

Prochaine session

Objectifs

Globalisation and the ongoing growth of international trade have rendered intercompany pricing a material and challenging issue for many businesses. In addition, international guidelines and local legislation related to transfer pricing evolve constantly.

  • What is transfer pricing?
  • Why is it more and more important today?
  • What is required to determine an arm's length pricing?

PwC's Academy is happy to offer this foundational training to answer these questions.

By the end of this training, the participants will be able to:

  • understand the transfer pricing principles and how to apply them;
  • recognise why transfer pricing is an important element in the ongoing business;
  • identify the steps to be taken to arrive at arm's length pricing.

Contenu

Main topics to be covered during the session (amongst others):

  • Overview of BEPS and OECD TP guidelines
  • Definition of transfer pricing and the arm's length principle
  • Inter-company transactions
  • Functional analysis
  • Transfer pricing methods
  • Transfer pricing documentation
  • Country-by-country report
  • Luxembourg transfer pricing requirements

Informations supplémentaires

This training is coordinated by Marc Rasch, Partner in charge of transfer pricing.

Marc is specialised in transfer pricing, with a focus on financial transactions, banking, operational industry, country-by-country reporting and dispute resolution. He has over 25 years of experience in transfer pricing and international taxation. Prior to joining PwC in Luxembourg, he worked in Paris and in the Netherlands. Marc regularly publishes transfer pricing articles and participates as a speaker at seminars. Marc has been nominated as leading TP specialists in Luxembourg by Euromoney/International tax review.

This training will be delivered and animated by our field expert trainers, as identified by Marc Rasch.

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