BTX3235 · International taxation law

Overview

The unit offers an excellent opportunity to build on existing working knowledge of core tax principles and to examine contemporary international tax law issues facing corporate and individual taxpayers. Emphasis is placed on both existing and emerging OECD and United Nations international tax law initiatives. The unit is designed to cater for the emerging needs of global business professionals and advisers. You will acquire theoretical and technical knowledge and exercise judgement in exploring and resolving contemporary international tax law controversies.

Offerings

Assessment

The Handbook does not list a final examination among the assessment items. That is not a guarantee there is none.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. evaluate the principles of international tax law applicable in Australia's international tax framework
2. critically examine the global tax challenges of the age within the international tax reform agenda of the OECD and UN
3. analyse the tax issues affecting businesses operating in a global context
4. formulate reasoned responses to the contemporary and emerging international tax law disputes.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

Student experience, not official rules. Nothing here changes what the Handbook says.