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Unit of study_
LAWS6123: Transfer Pricing in International Tax
2025 unit information
The unit examines transfer pricing law and practice in Australia and globally. Transfer pricing continues to be rated by tax directors as the number one international tax issue they face. The release of the revised OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in 2022 and the ongoing projects, the rewrite of the Australian transfer pricing legislation, 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. In addition, the continuing work by the Inclusive Framework on the tax challenges arising from digitalisation continue to make this a dynamic area. Students will gain an understanding of the policy, and detailed application of transfer pricing rules within Australia and an understanding of the international framework. Refer to the Sydney Law School timetable - https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable
Unit details and rules
Managing faculty or University school:
Sydney Law School
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6209 Australian International Taxation will provide students; without such knowledge or work experience; with additional knowledge and skills that will assist in successfully completing this unit. |
At the completion of this unit, you should be able to:
- LO1. Critically evaluate the effectiveness of policies underlying transfer pricing rules adopted by Australia within the context of internationally accepted framework(s).
- LO2. Analyse and describe the detailed transfer pricing rules operating in Australia and assess how they align with international norms.
- LO3. Apply problem-solving strategies to create solutions to complex scenarios transfer pricing scenarios
- LO4. Communicate sound, logically structured legal arguments on policy and law to diverse audiences.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
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Intensive August - September 2024
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Block mode | Camperdown/Darlington, Sydney |
| Session | MoA ? | Location | Outline ? |
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Intensive August - September 2025
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
