Global Transfer Pricing Course

26 April 2016
Hosted By: WU (Vienna University of Economics and Business)

NERA Vice President, Sébastien Gonnet was invited to give a lecture at the Institute for Austrian and International Tax Law in Vienna as part of a Global Transfer Pricing Course. Mr. Gonnet delivered a presentation entitled "Transactional Profit Methods; Other Methods." The lecture covered the selection and application of the most appropriate transfer pricing methods for the case at hand, more particularly the transactional profit methods as well as other methods under the OECD Transfer Pricing Guidelines. In the context of significant changes to be expected in the international tax/transfer pricing fields (driven by the OECD), the lecture aimed to provide participants (tax and transfer pricing advisors, in-house tax and finance employees of international companies, government officials, and academics) the tools to properly apply the arm's length principle in complex cases, where entities are joint contributors to value creation in a Multinational Enterprise.

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