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Comparative International Tax (LAWS70353)
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
April
Lecturers
Professor Lee Burns, Coordinator
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | April |
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Fees | Look up fees |
This subject will provide a detailed comparative analysis of the principal topics in international taxation. The core principles of international income tax will be examined with the different approaches taken by nations (developed, emerging and developing countries) outlined and critiqued. The compatibility of international tax systems in dealing with international transactions will be examined and key areas of mismatch and overlap identified. The ongoing reform of international tax rules under the BEPS project will be considered. This subject will equip students to analyse international tax issues using a comparative approach and acquire a deep understanding of the underlying structural, institutional and policy influences that have shaped international income tax systems. This knowledge is directly applicable to analysing international tax problems in any particular country. Lee Burns has worked for international organisations on the design of international tax rules in developing and emerging economies, including recently in the context of the BEPS project.
Principal topics include:
- Jurisdiction to tax (residence and source)
- Taxation of foreign income of residents, including elimination of double taxation
- Deductibility of expenses to earn dividends from foreign corporations
- Controlled foreign corporation rules
- Taxation of non-residents
- Thin capitalisation rules
- Tax treaties
- BEPS issues.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the legal principles of comparative international law, the underlying structural, institutional and policy influences that make income tax systems the way they are and recent developments in this field of law and practice particularly as a result of the BEPS project
- Be able to critically examine, analyse, interpret and assess the effectiveness of these legal rules and the underlying structural, institutional and policy influences
- Be an engaged participant in debate regarding emerging and contemporary issues in the field
- Have a sophisticated appreciation of [the factors and processes driving international revision of the legal framework
- Have an advanced understanding of the similarities and differences of international income tax systems
- Have a detailed understanding of problems that arise in the international tax context
- Have the cognitive and technical skills to generate critical and creative ideas relating to comparative international tax
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging legal issues relating to international tax
- Have the communication skills to clearly articulate and convey complex information regarding comparative international tax to relevant specialist and non-specialist audiences
- Be able demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of comparative international tax.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
Melbourne Law Masters Students: None
JD Students: Successful completion of the below subject:
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS50046 | Taxation Law and Policy |
Semester 1 (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
|
12.5 |
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%) (23 - 26 June)
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- April
Principal coordinator Lee Burns Mode of delivery On Campus (Parkville) Contact hours 24-26 hours Total time commitment 150 hours Pre teaching start date 29 March 2017 Teaching period 26 April 2017 to 2 May 2017 Last self-enrol date 31 December 2016 Census date 26 April 2017 Last date to withdraw without fail 26 May 2017 Assessment period ends 26 June 2017 April contact information
Lecturers
Professor Lee Burns, Coordinator
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Time commitment details
136-150 hours The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.
Additional delivery details
This subject has a quota of 30 students. Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
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 Law and Development 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 Juris Doctor 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