Aller à : contenu haut bas recherche
 
 
 
Vous êtes ici:   UNIL > HEC Inst. > HEC App. > EPTP
 
 

General information

Image campus.jpg

 

A Multinational Enterprise (MNE) usually operates with related companies or branches around the world. Under the current international corporate tax system, Transfer Pricing rules are used to allocate profits (losses) to such related companies or branches.

 

As a result of the Base Erosion & Profit Shifting (BEPS) project, Transfer Pricing rules continue to be a crucial focus area for MNEs. This is mainly due to the fact that Countries are strengthening their existing Transfer Pricing Policy and Practice. Furthermore, the number of disputes between taxpayers and tax administrations in this area are rapidly increasing. The importance of this field has been reiterated in the current debate pertaining to the Digitalization of the Economy. Consequently, dealing with Transfer Pricing topics has become far more important now than it has ever been in the past.

 

 

 
Search


Internef - CH-1015 Lausanne - Suisse  -   Tél. +41 21 692 33 00  -   Fax +41 21 692 33 05
Swiss University