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International Tax: Principles, Structure (LAWS70006)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
July
Lecturers
Associate Professor Michael Kobetsky, Coordinator
Mr Peter Gillies
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | July |
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Fees | Look up fees |
This core international tax subject is of central importance given Australia’s ever-growing role in the global economy. This subject covers the fundamental international income tax rules that apply where income or capital gains are derived in circumstances that have a connection with Australia. It considers Australia’s tax jurisdiction of residence and source, and relief from double taxation under domestic law and tax treaties. It also examines measures to prevent tax avoidance, such as controlled foreign company measures and transfer pricing.
This subject is designed to explore in detail the fundamental principles of Australia’s international taxation regime. The subject will examine both the issues of tax design and policy, and the relevant provisions in the legislation, cases and rulings.
Principal topics include:
- Principles of international taxation
- Rules for determining residence and source
- Domestic rules for the taxation of residents’ foreign income (foreign income tax offsets, accruals taxation of foreign income and exemption of foreign income)
- Domestic rules for the taxation of non-residents’ Australian source income (business income, interest, dividends and royalties)
- Introduction to tax treaties
- Introduction to thin capitalisation rules.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the policies underlying Australia’s rules for taxing international transactions
- Have a detailed knowledge of the foundational principles of law applicable to the taxation of inbound and outbound transactions
- Be able to critically examine, analyse, interpret and assess the effectiveness of Australia’s rules for the taxation of inbound and outbound transactions
- Be an engaged participant in the debate on the principles of international taxation and international tax avoidance
- Have a sophisticated appreciation of the international tax policy issues
- Have an understanding of the competing policy issues of deriving an appropriate amount of tax from cross-border transactions without impeding international trade and investment
- Have the cognitive and technical skills to generate critical and creative ideas relating to the taxation of cross-border transactions, and to critically evaluate policy issues
- Have the skills to independently examine, research and analyse current and emerging legal issues relating on international taxation
- Have the oral and written communication skills to articulate and convey complex information regarding international taxation to specialist and non-specialist audiences.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Additional details
Take-home examination (5,000 - 6,000 words) (100%) (24 - 27 November 2017)
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- July
Mode of delivery On Campus (Parkville) Contact hours 24-26 hours Total time commitment 150 hours Teaching period 24 July 2017 to 22 October 2017 Last self-enrol date 30 January 2017 Census date 18 August 2017 Last date to withdraw without fail 13 October 2017 Assessment period ends 27 November 2017 July contact information
Lecturers
Associate Professor Michael Kobetsky, Coordinator
Mr Peter GilliesEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Time commitment details
136-150 hours
Additional delivery details
This subject has a quota of 30 students. Enrolment is on a first come first served basis. Once the quota has been reached, the subject will be closed for self-enrolment. A waitlist is maintained by Melbourne Law School. Please contact law-masters@unielb.edu.au to request to be waitlisted for this subject. You will be contacted should a place become available.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Public and International Law Course Master of Tax Course Graduate Diploma in International Law Course Graduate Diploma in Legal Studies Course Graduate Diploma in International Tax Course Graduate Diploma in Tax Course Master of Commercial Law Course Master of International Tax Course Master of Laws - Links to additional information
law.unimelb.edu.au
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
Last updated: 3 November 2022