Go to the University of Sydney home page
LAWS6123 - Transfer Pricing in International Tax
Faculty of Law (Sydney Law School) - 6 credit points
HECS Band three
EFTSL: 0.125000000
Help? - Unit of Study Costs
Department: Law
Offered session(s): 105
Teacher/Coordinator: Ms Melissa Heath

Classes: May 1-3 & 6, 7 (9-3.30)

Assessment: 3000wd assignment (30%) and 2hr exam (70%)

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.
Return to the Unit of Study Search List Return to the Unit of Study Handbook search