LAWS6123 - Transfer Pricing in International Taxation

The unit examines transfer pricing law and practice in Australia in the area of international taxation. Transfer pricing continues to be rated by tax directors as the number one international tax issue they face. The release of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in 1995 and the ongoing updates, the rewrite of the US Regulations over the period 1988-1994, and the substantial transfer pricing rulings program of the Australian Taxation Office, have together significantly increased the international and Australian materials available on the law and practice in transfer pricing.

Students will gain an understanding of the policy, and detailed application of transfer pricing rules within Australia and an understanding of the international framework.

Session

Semester 1 Intensive
30 April & 1, 2 & 5, 6 May 2014

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • 1 x 3,000 Word Assignment (30%)
  • 1 x Two-Hour Exam (70%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of International Law | Graduate Diploma in International Law | Graduate Diploma in International Business Law | Master of International Business and Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation