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Comparative Tax Avoidance (LAWS70410)
Graduate coursework level 7Points: 12.5Not available in 2018
About this subject
Overview
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All taxing jurisdictions face the perennial challenge of how to define the boundaries of permissible tax planning and how to address and deter impermissible tax avoidance. Different jurisdictions historically and today have taken different approaches to this challenge, ranging from judicial doctrines of abuse of law or substance over form, to general and specific anti-avoidance rules enacted in the tax statute. This subject examines Australia’s general anti-avoidance rule in comparison with the approach to tax avoidance taken in other jurisdictions. The subject examines recent trends towards legislative general anti-avoidance rules. The focus is, in particular, on developments in the common law world, including the United Kingdom (where a general anti-avoidance statutory rule is proposed to be legislated), the United States, New Zealand and Canada. Attention may also be paid to anti-avoidance approaches in European and other contexts.
Principal topics include:
- Concepts of tax avoidance in Australia and comparative common law contexts, including the United Kingdom, United States, New Zealand and Canada, as well as European and other legal contexts
- The role of judicial doctrines and responses to tax avoidance in the common law and other judicial traditions
- General statutory anti-avoidance provisions in comparative legal contexts
- Obligations of taxpayers and advisers in relation to tax avoidance in a global and comparative context.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the statutory and common law rules that aim to define and address tax avoidance across a range of important jurisdictions in comparison to Australia
- Be able to critically examine, analyse, interpret and assess the effectiveness of these rules
- Be an engaged participant in debate regarding emerging and contemporary issues in the field
- Have a sophisticated appreciation of the factors and processes driving reform of the legal framework
- Have an advanced understanding of the significance of the role of the courts in judicial approaches to anti avoidance in the common law and other legal traditions
- Have a detailed understanding of the latest developments and trends in laws dealing with tax avoidance
- Have the cognitive and technical skills to generate critical and creative ideas relating to anti avoidance, and to critically evaluate them
- Have the cognitive and technical skills to independently examine, research and analyse the key elements and features of permissible tax planning as compared to impermissible tax avoidance
- Have the communication skills to clearly articulate and convey complex information regarding anti avoidance rules to relevant specialist and non-specialist audiences
- Be able demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of tax avoidance.
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
- Class participation (10%)
- Mid-semester assessment exercise (30%)
- 3-hour examination (60%)
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
Not available in 2018
Time commitment details
136-150 hours
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 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 Course Master of Tax Course Master of Public and International Law - 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.
Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants
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.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 3 November 2022