There are many reasons why a multinational enterprise may restructure its operations, but regardless of the underlying reasons, the international tax consequences, and particularly the transfer pricing aspects, require thoughtful consideration. This 3-day course is aimed at providing participants with a thorough knowledge of the transfer pricing issues relating to business restructures. The course covers business restructuring trends and the application of the relevant international tax and transfer pricing principles, along with a practical insight as to how a multinational might approach a restructure. In addition, the German tax law dealing with the transfer of functions transfers is explored in depth. The delivery of the formal sessions is complemented by an interactive case study.

The course is suitable for finance and tax personnel of multinational enterprises, tax accountants, economists and lawyers, in-house tax managers, tax and transfer pricing advisers, and government officials and tax inspectors.

This is an intermediate level course. Participants should be familiar with the underlying transfer pricing principles. However, although prior experience of transfer pricing is desirable, it is not a prerequisite to satisfactorily participate in this course.
Click here for more information about the course levels.

In order to participate in this particular course, no advanced preparation is necessary. However, for some courses, suggested reading materials may be made available on our online platform a few weeks before the start of the course.

• The Significance of the Issue
• Impact of Transfer Pricing Rules on Business Restructuring
• Supply Chain Transformation
• Tax Effective Supply Chain Structures
• The Application of the OECD Transfer Pricing Principles to Business Restructuring
• Business Restructuring and Permanent Establishments
• Transfer Pricing and Business Restructuring - Germany
• Transfer Pricing and Business Restructuring - A company's Perspective
• Case Studies

(Click on the instructor's name to see the biography)

• Joel Cooper
• Carlo Galli
• Danny Oosterhoff
• Achim Roeder
• Bas de Mik
• Giammarco Cottani

Recommended CPE points for this course: 19.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Click here for more information on CPE points and accreditation for ITA courses.

• Course Venue
• Accommodation and Travel
• About the International Tax Academy
• Terms and Conditions and Cancellation Policy
• General Course Information

The course fee of € 1,760 covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered.
Click here for our payment details, terms and conditions and cancellation policy.