LAW5661 · Global issues in international and comparative taxation law

Overview

The unit examines key aspects of the tax regimes of several countries, including Australia, Malaysia, Singapore and New Zealand. It identifies and compares the main similarities and differences between the regimes and focuses on the special tax rules that exist in these countries for dealing with cross-border and international commercial transactions. Specific topics covered include, calculating tax liabilities, tax rates, jurisdiction to tax, residence and source, property and transactional taxes (eg land taxes, stamp duties and land taxes), capital gains and similar taxes, foreign tax credits, withholding taxes, double tax agreements, transfer pricing, tax incentives, tax havens and base erosion and profit shifting.

Offerings

The Handbook publishes no offerings for this unit.

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. Demonstrate advanced, clearly articulated understanding of the key similarities and differences between various countries’ tax regimes and their international tax rules;
2. Critically analyse and convincingly evaluate selected key global issues in international tax law from a broad range of practice, policy and theoretical perspectives;
3. Conduct methodical research, evaluate and synthesise complex information in order to generate comprehensive responses to complex issues relating to selected key global issues in international tax law;
4. Communicate effectively, appropriately and persuasively in various forms and for a range of audiences.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit typically comprises of a mixture of scheduled learning activities and independent study applicable to a 6 credit point unit. Learning activities may include a combination of teacher directed learning, peer directed learning, and online engagement.

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