Guest Lecture on Transfer Pricing as Part of the Module “International Aspects of German Tax Law”

On 15 June 2026, the Faculty welcomed a distinguished guest speaker as part of the module International Aspects of German Tax Law taught by Prof. Dr. Norbert Dautzenberg: Prof. Dr. jur. Till Zech, LL.M. (Miami), Professor of Tax Law at Ostfalia University of Applied Sciences. Numerous students from the IBM and ITL degree programmes took the opportunity to gain insights into the highly relevant field of transfer pricing.

During his lecture, Prof. Zech explained the legal and economic foundations of transfer pricing between related entities within multinational corporate groups. He highlighted the crucial role that transfer pricing plays in the international allocation of profits and the taxation of cross-border business activities. In light of increasing globalization and ever more complex corporate structures, transfer pricing remains one of the most significant challenges in international tax law.

Particular attention was devoted to the arm’s length principle, which serves as the key standard for assessing intra-group transactions. In addition, Prof. Zech discussed current developments in international tax law and the growing importance of transfer pricing for tax authorities and multinational enterprises worldwide.

The lecture provided students with valuable insights into a field situated at the intersection of tax law, business administration, and international regulation. Practical examples and the opportunity for professional exchange made the event a valuable addition to the academic programme.

The Faculty would like to thank Prof. Zech for his informative and practice-oriented presentation, as well as all participants for their interest and their engaging contributions to the discussion.