On 15 June 2026, as part of Prof. Dr Norbert Dautzenberg’s module ‘International Aspects of German Tax Law’, the faculty welcomed a special guest lecturer: 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
In his lecture, Prof. Zech explained the legal and economic principles underlying transfer pricing between associated enterprises within multinational group structures. In doing so, he highlighted the central importance of transfer pricing for the international allocation of profits and the taxation of cross-border business activities. In view of increasing globalisation and ever more complex corporate structures, this area ranks among the most significant challenges facing international tax law.
The speaker devoted particular attention to the arm’s length principle, which serves as the key standard for valuing intra-group transactions. He also addressed current developments in international tax law and the growing importance of transfer pricing for tax authorities and businesses worldwide.
The lecture offered students valuable insights into a subject area at the intersection of tax law, business administration and international regulation. The illustrative practical examples and the opportunity for professional exchange made the event an enriching addition to the curriculum.
The Faculty would like to extend its sincere thanks to Prof. Zech for his informative and practical lecture, and to all participants for their interest and the lively discussions.
