WU Transfer Pricing Center

Transfer pricing is one of the most relevant and challenging topics in the international tax environment. The increasing global trade and the role of multinational enterprises in the global economy have boosted the relevance of this topic. The players currently interacting in this field are mainly international organizations, governments and tax administrations, the business community, and advisors. There is, however, an emerging need for the contribution of the academia to these topics, in order to facilitate the link between pragmatic solutions and theoretical principles. Within this background, the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law aims at researching, analysing, debating and teaching transfer pricing topics. Through its activities, it positions itself as a global institution providing the missing nexus between theory and practice in approaching transfer pricing topics. The Center combines both the academic and practical perspectives and its approach is highly international and interdisciplinary.