Principles of Tax Transfer Pricing - TABL5550

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5550 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to student in 5231, 5540, 5740, 9200, 9210, 9231, 9255, 9257, 9260. Stream TABLBS9250, TABLDS9250, TABLES9250. Student in 5231, 5740, 9200, 9210, 9231 must complete TABL5551 or TABL5901 or equivalent before enrolling.

Equivalent: ATAX0450

Excluded: ATAX0350

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


This course introduces law, accounting and commerce students to the principles of transfer pricing and its control such as concepts like the arm's length principle. It equips them to identify when there is a risk of a transfer price being challenged and enables them to defend a price that has been set. It imparts a working knowledge of relevant tax rules including the operation of double tax treaties; Advanced Pricing Agreements; OECD guidelines; and applicable anti-avoidance controls. The arm's length pricing methodology is thoroughly analysed for understanding of its application in context of various transactions. Knowledge of tax, especially international tax is assumed.

Study Levels

UNSW Quick Links