Dear Thomas, what are your most important takeaways from the seminar?

Thomas Hug: The broad spectrum of participants and speakers from consulting, administration, courts and corporate groups shows that the topic of transfer pricing is becoming increasingly important in Switzerland. Both in cross-border groups and in SME structures, the topic has become indispensable in Switzerland.

What surprised/pleased you the most?

Precisely because transfer pricing is not an exact science, different perspectives and opinions are all the more important. I was very pleased that the speakers' cases were also discussed further during the coffee breaks.

Which case study was particularly controversial and why?

The cases on intra-group financing presented by Stefan Oesterhelt and myself also provided food for discussion over lunch. The pragmatic Swiss safe harbor rules on interest and hidden equity partly contradict the principles of the OECD transfer pricing guidelines.

We would like to thank Thomas Hug for the organization and all the speakers for the exciting workshops: Stefan Oesterhelt, Nathanael Zahnd, Balthasar Denger, Patrick Schmid, Gerhard Foth, Beat Gubelmann, Stefan Piller, Rita Sommariva and Thomas Hug.

Did you miss the seminar? No problem! You can purchase all the documents here.