Contents
Grinciples for determining transfer prices
- Arm's length principle.
- Presentation of the most important transfer pricing methods, practical examples.
- Strategic analyses, comparative data.
National legal bases for transfer pricing documentation
- Principle of official investigation, taxpayer's duty to cooperate under tax law, Profit Deferral Recording Ordinance, Function Shifting Ordinance, various administrative principles.
Principles for the preparation of transfer pricing documentation
- Scope of application, form and retention of records, person obliged to keep records, time frame, individual recording or summary of business transactions, simplifications for small companies, usability and correction options for records, content and scope of documentation (basic principles), sanctions for breaches of obligations to cooperate.
Local File
- Explanation of the requirements for factual documentation, general structure of factual documentation with practical tips, special notes on functional and risk analysis.
- Explanation of the requirements for appropriateness documentation, general structure of appropriateness documentation with practical tips, transfer pricing analysis outside of transfers of functions, transfer pricing analysis with fully comparable arm's length values, transfer pricing analysis with limited comparable arm's length values, hypothetical arm's length comparison, concept of transfer of functions, transfer pricing analysis with transfers of functions, transfer package.
Master File
- Explanation of the requirements for a master file, general structure, recording content.
Country-by-Country Report
- Explanation of the requirements for country-by-country reporting, scope of application, recording content.
Risk management in the company
- Responsibility for documentation, documentation processes within the company, internal guidelines, binding advance pricing information (APAs), legal remedies and mutual agreement procedures.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
The aim of the seminar is to enable you to prepare the transfer pricing documentation for ordinary business transactions in the operational practice of a medium-sized company yourself. You will receive
- Information on the specific legal requirements placed on documentation and
- Practical checklists for factual documentation as well as for adequacy documentation, which you can use to ensure that the documentation is complete.
With this know-how, you can ensure the completeness of your documents in day-to-day business, defend your transfer prices against the tax auditor and significantly reduce costs and effort.
Methods
Lecture with practical examples, workshop atmosphere, checklists for practical handling.
Recommended for
Specialists and managers from finance, accounting and tax, from import and export departments and from tax and business consulting with little or no prior knowledge of transfer pricing documentation.
Further recommendations for "Transfer pricing documentation"
Attendees comments
"A well-rounded event!"

"I particularly liked the lively rhetoric of the speaker and the tips from the perspective of an experienced practitioner."

"Super lecturer! The rather dry topic was presented in a juicy way."

Seminar evaluation for "Documentation of transfer prices"







7822
Start dates and details

Tuesday, 01.07.2025
09:00 am - 4:30 pm

Friday, 05.09.2025
09:00 am - 4:30 pm
Wednesday, 22.10.2025
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 25.11.2025
09:00 am - 4:30 pm
Thursday, 22.01.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Wednesday, 18.03.2026
09:00 am - 4:30 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.