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.
Unit details and rules
Academic unit | Law |
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Credit points | 6 |
Prerequisites
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None |
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. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in 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. |
Available to study abroad and exchange students | No |
Teaching staff
Coordinator | Micah Burch, micah.burch@sydney.edu.au |
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