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Overview

Course Overview

The course offers students a thorough analysis as to the workings of the Arm’s Length Principal (“ALP”), as set by the OECD in its Transfer Pricing Guidelines (2021). The course will outline how multinationals set their cross border related party transfer prices for goods, services, interest, management fees, and royalties. Accordingly, students will be given a solid grounding in the foundations of transfer pricing method selection and application, as well as the governmental documentation requirements. New Zealand’s specific domestic law transfer pricing provisions, transfer pricing guidelines, and relevant Tax Treaty Articles will also be covered.

The course will then explore some of the key challenges facing the global transfer pricing framework. This will include a review of how multinationals use transfer pricing to shift profits from high tax locations (such as New Zealand) to lower tax locations. The concepts underpinning this issue will be explored, including value creation, delineation, exit and conversion payments, and business restructuring.

Finally, the course will assess the sustainability of the global transfer pricing framework and the future challenges it faces, including the digitisation of the economy. Options for the future development of global income allocation will also be considered.

Workload Expectations

This is a 15-point course taught intensively over three days.  There will be around 24 hours of lectures/discussions in this course. As a general guide, you should expect a workload of three hours outside of the classroom for each hour spent in class. The guideline for the total workload for this course is 150 hours.

Advice on Course Limits

This is a limited entry course: there is a limit on the number of enrolments due to staff or space capacity. In cases where the courses is taught under two separate codes (e.g. concurrently taught courses, general education courses) the course limit specified is the total across both versions of the course. For more information, please see the Programme and Course Limitations section of the University Academic and General Statutes and Regulations.

Locations and Semesters Offered

LocationSemester
City

Teaching and Learning

Campus Experience

Attendance is expected over the three day intensive and because the course is designed to be participatory, it depends upon students being personally present and actively contributing. The discussions will often go in interesting directions precisely because of contributions in class.

The normal expectation is that students will select their research topic during the course, based on particular aspects of the course that they find especially interesting and wish to pursue.

Learning Resources

Taught courses use a learning and collaboration tool called Canvas to provide students with learning materials including reading lists and lecture recordings (where available). Please remember that the recording of any class on a personal device requires the permission of the instructor.

Copyright

The content and delivery of content in this course are protected by copyright. Material belonging to others may have been used in this course and copied by and solely for the educational purposes of the University under license.


You may copy the course content for the purposes of private study or research, but you may not upload onto any third-party site, make a further copy or sell, alter or further reproduce or distribute any part of the course content to another person.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed for potential plagiarism or other forms of academic misconduct, using computerised detection mechanisms.

Similarly, research students must meet the University’s expectations of good research practice. This requires:

  • Honesty - in all aspects of research work
  • Accountability - in the conduct of research
  • Professional courtesy and fairness – in working with others
  • Good stewardship – on behalf of others
  • Transparency – of research process and presentation of results
  • Clarity - communication to be understandable, explainable and accessible

For more information on the University’s expectations of academic integrity, please see the Academic Conduct section of the University policy hub.

Disclaimer

Elements of this outline may be subject to change. The latest information about taught courses is made available to enrolled students in Canvas.

Students may be asked to submit assessments digitally. The University reserves the right to conduct scheduled tests and examinations online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.


Assessment and Learning Outcomes

Additional Information on Assessment

Particpation 

Particpation is worth 10% of the final grade. Allocating marks to class participation reflects the desire to encourage feedback and discussion within the course. Although the course will be taught predominantly in a lecture format, the small size of the class (no more than 20 students) encourages interaction and student participation. Each student is expected to make individual contributions to the class discussions throughout the course. Students will be individually assessed on the quality of their contributions.

Course Learning Outcomes

CLO #OutcomeProgramme Capability Link
1
2
3

Assessments

Assessment TypeAssessment PercentageAssessment Classification

Assessment to CLO Mapping

Assessment Type123

Student Feedback, Support and Charter

Student Feedback

Feedback on taught courses is gathered from students at the end of each semester through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions. Your feedback helps teachers to improve the course and its delivery for future students. In addition, class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Additional Information on Student Feedback

Student feedback from 2024 will be taken into account. 

Class representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Tuākana

Tuākana is a multi-faceted programme for Māori and Pacific students providing topic specific tutorials, one-on-one sessions, test and exam preparation and more. Explore your options at Tuakana Learning Communities.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website.

Wellbeing

We all go through tough times during the semester, or see our friends struggling. There is lots of help out there - please see the Support Services page for information on support services in the University and the wider community.

Special Circumstances

If your ability to complete assessed work is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due. If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page. This should be done as soon as possible and no later than seven days after the affected test or exam date.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter.

Student Academic Complaints and Disputes

Students with concerns about teaching including how a course is delivered, the resources provided, or supervision arrangements, have the right to express their concerns and seek resolution. The university encourages informal resolution where possible, as this is quicker and less stressful. For information on the informal and formal complaints processes, please refer to the Student Academic Complaints Statute in the Student Policies and Guidelines section of the Policy Hub.