Hans PijlLinguistics (MA) and law (LL.M.) degrees from Leiden University. Independent tax lawyer advising companies and law/accountancy firms. Retired partner at Andersen and Deloitte. Former judge in The Hague Tax Court of Appeals. Lecturing on international tax law at IBFD and the universities of Lausanne, Leiden, Amsterdam, and Vienna. Former non-governmental expert in the United Nations sub-Group of Experts for the definition of the PE article. Regular speaker and author on international tax law.
Transfer pricing is one of the most relevant and challenging topics in the international tax environment. The increasing global trade and the role of multinational enterprises in the global economy have boosted the importance of this topic. This lecture will provide the students with the fundamental tools to understand transfer pricing topics and the arm’s length principle, both from a legal and an economic perspective. The theoretical analysis will be supported by examples and cases coming from practice. Particular focus will be given to the relevance of the comparability analysis in light of the new approach envisaged by the BEPS Report on Actions 8, 9 and 10 and an overview on the selection of the most appropriate transfer pricing methods.
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