Transfer pricing in international business transactions is becoming increasingly important. Tax authorities are paying closer attention to pricing structures and documentation, particularly in cross-border corporate transactions. Understanding these issues is now essential for any company that operates through a branch or subsidiary in another country.
This practical webinar provides case-based insights into the fundamentals of transfer pricing and its documentation requirements. It also covers transfer pricing regulations in distribution, recent developments in corporate financing, and the licensing of intangible assets from a German perspective. Lastly, the functioning of mutual agreement procedures (MAP) and advance pricing agreements (APA) between Germany and Switzerland will be discussed.
Key Topics:
🔹 What are the legal foundations of transfer pricing?
🔹 How are acceptable transfer prices determined by tax authorities?
🔹 What documentation obligations must be met, especially from 2025 onwards?
🔹 What should be considered when licensing intangible assets?
🔹 How are transfer prices structured in the distribution sector?
🔹 How do dispute resolution mechanisms work?