Subjects 2008
Transfer Pricing: Practice and Problems 730834
- Credited Courses: Graduate Diploma in International Tax 191; Graduate Diploma in Tax 187; Graduate Diploma in Transnational Law 333; Master of Commercial Law 504; Master of International Tax 192; Master of Laws by Coursework (LLM) 502; Master of Tax 742
Objectives
The goal of the subject is to provide a practical introduction to transfer pricing law and practice in Australia in the area of international taxation. It will focus on practical case study problems.Syllabus
Topics examined will include:
- Legal framework around transfer pricing:
- OECD guidelines on transfer pricing
- Australia’s tax legislation and tax rulings on transfer pricing
- Australia’s tax treaties and transfer pricing
- Transfer pricing methodologies
- Documentation requirements
- Completing the Schedule 25A
- Transfer pricing controversy:
- Risk reviews and audit approach
- Advance pricing arrangements.
