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In today’s global, digital era, international tax is vitally important, and the environment is changing rapidly. Tax issues on diverse topics of cross-border work, consumption, deals and investments are important for taxpayers ranging from individuals to multinational corporations. Governments are increasingly cooperating on tax collection and enforcement, but spill overs from unilateral tax changes of some countries may dramatically affect other countries. Meanwhile, tax competition continues. Tax havens are being brought into the global net and anti-abuse rules are strengthened, yet low tax jurisdictions remain significant for international tax policy. This subject is led by international tax experts and brings academia, government and the profession together to explore the latest trends in international tax and implications for Australia and the world.
The subject will address the latest developments in tax practice and theory on a range of topics such as:
- International tax principles: are residence and source still relevant?
- OECD-G20 Base Erosion and Profit Shifting measures
- Anti-abuse rules in a global digital era
- Multilateral and bilateral cooperation: Is multilateralism the way of the future and how important are bilateral tax treaties?
- Transnational tax administration and taxpayer rights
- Processes and players in international tax reform
- Future design of international tax rules for corporate, individual and consumption taxes in a global digital context.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced understanding of the latest trends and developments in international tax law, as it relates to Australia and globally
- Be able to critically analyse these trends in terms of implications for individuals, businesses, and governments including likely effects on professional practice in the field
- Develop expert skills to analyse new trends and developments in a complex and changing technical field of law
- Apply new knowledge about the latest trends and approaches to international tax, in professional or governmental practice
- Have the cognitive and communication skills to independently examine and discuss international trends through developing a capstone research paper on a topical area of international tax or preparing a substantial take-home examination.
Last updated: 18 December 2020