Taxation of Multinational Enterprises and Transfer Pricing Policy
- Teacher(s): V.Chand
- Course given in: English
- ECTS Credits: 6 credits
- Schedule: Autumn Semester 2020-2021, 4.0h. course (weekly average)
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sessions
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course website
- Related programme: Master of Law (MLaw) in Law and Economics
ObjectivesThe course discusses the various profit allocation approaches that States can choose from a tax policy perspective to tax a Multinational Group (MNE) that operates with separate entities or branches (permanent establishments) throughout the globe. The course is divided into three parts.
ContentsParticipants following the course will learn the following topics relevant to taxation of MNEs from an international and comparative tax policy perspective: types of formulary apportionment (multi factor or single factor), application of the arm's length principle, functional analysis, value chain, value network & value shop analysis, transfer pricing methods and comparability analysis, special consideration for intangibles, services & financing (through loans, guarantees, cash pooling and captive insurance), the use of cost contribution arrangements, business restructurings and supply chain management (principal structures), taxation of business activities (permanent establishments and related attribution requirements), state aid & transfer pricing rules, dispute prevention and resolution avenues, reduction of effective corporate tax rates and the future of the arm's length principle in the post BEPS and Digitalized world. ReferencesDetailed course content with the suggested reading materials will be circulated to all participants who have registered for this course. The course material will also be uploaded on Moodle. Pre-requisitesAlthough this is not mandatory, participants should be familiar with the basic rules of a domestic tax system, in particular direct taxation of domestic companies, and the fundamentals of international tax rules. Ideally, the participant should have followed / should follow the courses of Prof Chand (International and European Tax law (fundamentals) - 6 ECTS - Printemps) as well as the courses of Prof Danon (Advanced issues in International and European Tax Law (3 ECTS) and International Tax Policy (3 ECTS) - Automne). The course also sets a solid foundation for the course on Digitalization and Taxation done by Prof Chand (3 ECTS - Printemps).
Moreover, the course follows a practise based approach and is highly interactive. Participants wishing to register for this course should send in a motivation email (five lines maximum) to vikram.chand@unil.ch with a cc to camille.vilaseca@unil.ch EvaluationFirst attempt
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