Schedule of Curriculum
16th to
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Day |
Topic |
Instructor |
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Mon, 09 June |
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Morning
Afternoon
|
Registration
1 – Introduction ·Opening session – who we are – where do we come from ·Austrian Tax Administration - A brief overview ·Transfer pricing - a tool to minimize the overall tax burden of MNE′s?
2 – TP-Theory – OECD-Approach - Basics
·Brief overview of OECD-principles ·Examples to illustrate OECD methods
3– Case selection and TP-Risk Profiles
·Risk assessment and case selection ·Tools how to evaluate and select TP-cases
|
Mr. Steiner Mr. Geiger
Mr. Steiner Mr. Geiger
|
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Tue, 10 June |
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|
|
Morning
Afternoon |
4 – Functional and Risk Analysis in practice
·How to run a functional and risk analysis ·“Know your costumer” – TP-questionnaire ·Other means and tools to gather information
5 – Business restructuring
·Different types - Risk profiles ·How to tackle ·OECD-approach ·Case studies from participants –( if possible)
|
Mr. Steiner Mr. Geiger
Mr. Steiner Mr. Geiger
|
|
Wed, 11 June |
|
|
|
Morning
Afternoon |
6 – Intellectual Property
International Conference on Transfer Pricing (Hold association with International Fiscal Association) (Speech event)
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Mr. Steiner Mr. Geiger
Mr. Steiner Mr. Geiger
|
|
Thur, 12 June |
|
|
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Morning
Afternoon |
7 – TP-studies –analysis and the use of commercial database and other tools
·TP-studies – how does it work? ·What can we (the tax administration) do? ·Comparable search – other tools and sources
8. - Case studies from participants –( if possible)
|
Mr. Steiner Mr. Geiger
Mr. Steiner Mr. Geiger
|
|
Fri, 13 June |
|
|
|
Morning
Afternoon - |
9 – Aggressive Tax Planning”-Scenarios
·Different types – risk profiles – OECD-work ·Case studies
|
Mr. Steiner Mr. Geiger
|
Each class will be held in 50-minute units from 9:
for one hour and 30 minutes.
Experts
Mr. Gerhard STEINER
Position:
Group Manager
Auditing Group International Tax Law
Large Trader’s Audit Division Upper Austria
Ministry of Finance, Austria
Professional experience:
Responsible for all auditors dealing with International Tax Law and Transfer Pricing Issues
Key qualifications: Tax auditing
。Consultancy and Training in International Tax Law
。High awareness of all aspects of tax fraud and tax evasion with economic implications
。Member of the English Contact Group within the Ministry of Finance
。Several years experience in lecturing at the Federal Tax Academy, Vienna
。Member of the Expert-team – lecturing Transfer-Pricing Case Study Workshops for the International Organisation of Tax Administrations (IOTA) - intermediate and advanced level courses
。Austrian Delegate – OECD Steering Group on Aggressive Tax Planning(permanent since 2007)
。Austrian Delegate at the OECD Tax Inspectors Meeting in Paris (1997 and 2007) and Auckland/New Zealand (2004)
Mr. Peter GEIGER
Position:
Head of Legal Services & Deputy Office Manager
Tax Office in Bregenz
Ministry of Finance, Austria
Professional experience:
Federal Competence Centre for International Tax Law
Austrian Finance Administration (BMF; Federal Ministry of Finance MOF)
Key qualifications:
。Lecture “Transfer Pricing” (OECD Tax Inspectors Meeting)
。Editor of the Ministry of Finance’s internal electronic
。Knowledge Platform; responsible for “International Tax Law Issues”
。Lecture “Taxation of Cross-Border Workers CH-FL-D-A”
。EU Exchange Officer in the UK
。Austrian Exchange Officer in Ireland
。Trainer for International Tax Law (Austrian Finance Academy, Vienna)