Course

Principles of Tax Transfer Pricing - TABL5550

Faculty: Australian School of Business

School: Australian 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 students enrolled in Program 5231, 5540, 5740, 9200, 9210, 9230, 9231, 9255, 9257 or 9260 or stream ATAXBS9250, ATAXDS9250 or ATAXES9250

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.

Description

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.
students

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