Transfer Pricing - Foundation
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 arm's length pricing?
PwC Academy is happy to offer this foundational training to answer these questions.
Duration: 2h
Language: Available in English, French, and German. The supporting material is only available in English.
Number of participants: up to 15
Available as intra-company course (i.e. dedicated session on demand)
Course content can be customised on demand under specific conditions.
Objectives
By the end of this training, 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.
Content
Main topics 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
Target audience
Managers and financial or fiscal directors in charge of tax / transfer pricing for Luxembourg
Our lead experts
This training is coordinated by Marc Rasch, Partner in charge of transfer pricing.
This training will be delivered by our field expert trainers, as identified by Marc Rasch.
Marc Rasch is a partner in the Transfer Pricing team in Luxembourg, specialising in transfer pricing with a focus on financial transactions, banking, operational industry, country-by-country reporting, and dispute resolution. With over 20 years of experience in transfer pricing and international taxation, he advises multinational companies and banks. Prior to joining PwC Luxembourg, he worked in Paris and the Netherlands. Marc has extensive sector experience including financial services, consumer goods, pharmaceuticals, chemicals, entertainment, apparel, automotive, and food and beverages. He regularly publishes articles, speaks at seminars, and has been recognised as a leading transfer pricing specialist in Luxembourg by Euromoney/International Tax Review.
