LAWS5233 Base Erosion, Profit Shifting and Transfer Pricing
- 6 points
Availability Location Mode Non-standard teaching period UWA (Perth) Face to face
- This unit examines the internationally important area of Base Erosion Profit Shifting (BEPS) and transfer pricing. It looks at fundamental sources applicable to BEPS and transfer pricing; examines the BEPS debate in detail; examines the arm's length principle in detail; examines how to carry out a functional analysis; considers transfer pricing methods; examines the issue of comparability; considers various specific transactions; and examines transfer pricing and permanent establishment and considers compliance and dispute resolution issues in a transfer pricing context.
- Students are able to (1) demonstrate a thorough understanding of the core principles of transfer pricing including methods, the arm's length principle and functional analysis; (2) critically analyse the issue of comparability; (3) apply knowledge of the sources of authority in transfer pricing globally; (4) apply transfer pricing methods to a range of transactions including permanent establishments; (5) critically evaluate issues in relation to compliance with transfer pricing rules and dispute settlement; (6) apply appropriate research methods to answer complex questions in relation to the transfer pricing, and find, understand and apply a wide range of legal and academic sources to transfer pricing issues; (7) effectively communicate, both in writing and orally, their analyses and conclusions in relation to transfer pricing; and (8) organise their work effectively and work autonomously, and reflect upon and use feedback.
- Indicative assessments in this unit are as follows: (1) research essay; (2) examination; and (3) in-class presentation and participation. Further information is available in the unit outline.
Supplementary assessment is not available in this unit.
- Unit Coordinator(s)
- Grant Wardell-Johnson
- Unit rules
- Advisable prior study:
- previous study
orknowledge of tax law is strongly advised
- Contact hours
- Students must attend every day of the intensive period 2-5 June. Refer to the timetable website for further information.
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available via the Booktopia Textbook Finder, which has the functionality to search by course code, course, ISBN and title, and may also be posted or available at the appropriate school's administrative offices. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.