About this course
|Award title||Graduate Diploma in International Tax|
|Year & campus||2020 — Parkville|
|Fees information||Subject EFTSL, level, discipline and census date|
|Study level & type||Graduate Coursework|
|Credit points||50 credit points|
|Duration||6 months full-time or 12 months part-time|
Melbourne Law School’s specialisation in international tax enables tax professionals, academics and government officials from Australia or other countries to study international and comparative tax law and policy in a global context, working side by side with colleagues from Australia and many other countries.
The international tax program is a globally recognised specialist tax qualification equipping graduates for the practice of taxation law in a rapidly changing economic world. The program is designed for those building a career in tax law, whether from Australia or overseas, in which international taxation will play a key role.
Students have a substantial selection of international and comparative tax subjects, combined with a choice from the range of subjects in the Law School’s broader core and specialist tax and commercial law programs. All subjects are taught by leading international or Australian academic and professional experts with stellar reputations in the field of international tax.
1. In order to be considered for entry, applicants must have completed:
- a degree in Law (LLB, JD or equivalent) at honours standard or equivalent leading to admission to legal practice; or
- a degree in Law (LLB, JD or equivalent) or equivalent leading to admission to legal practice and at least one year of documented, relevant professional experience; or
- an undergraduate degree in a relevant discipline and at least one year of documented, relevant professional work experience.
Meeting these requirements does not guarantee selection.
2. In ranking applications, the Selection Committee will consider:
- prior academic performance; and if necessary
- the professional experience.
3. The Selection Committee may seek further information to clarify any aspect of an application in accordance with the Academic Board rules on the use of selection instruments.
4. Applicants are required to satisfy the university’s English language requirements for graduate courses. For those applicants seeking to meet these requirements by one of the standard tests approved by the Academic Board, performance band 6.5 is required.
Inherent requirements (core participation requirements)
The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
- The ability to attend a minimum of 75% of classes and actively engage in the analysis and critique of complex materials and debate;
- The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
- The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and to critically evaluate these;
- The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
- The ability to work independently and as a part of a group;
- The ability to present orally and in writing legal analysis to a professional standard.
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact Student Equity and Disability Support.
Intended learning outcomes
Graduates of the Graduate Diploma in International Tax will:
- Have advanced knowledge within a systematic and coherent body of knowledge relating to the field of international tax, including the acquisition and application of knowledge and skills in relation to:
- complex technical issues of international tax law, using practical case studies and discussion problems
- current developments in international tax practice and influential international trends, including in the Asia Pacific region and globally
- the changing knowledge base in international taxation
- Have advanced cognitive, technical and communication skills that enable them to:
- analyse critically, evaluate and convey information and
- generate ideas and solutions to complex problems from both theoretical and practical perspectives in the subjects studied in the field of international tax
- Apply knowledge and skills to demonstrate autonomy, well-developed judgement, adaptability and responsibility as a practitioner or learner in the field of international tax.
Advanced understanding of the changing knowledge base in the relevant area of law
The specialist focus of the Melbourne Law Masters, the constant review and renewal of subjects and courses, the range and expertise of instructors from Australia and around the world, and regular advice from our advisory boards combine to ensure that courses and subjects reflect emerging knowledge and ideas
Ability to evaluate and synthesise existing knowledge in the area
Small classes, a discussion-based environment and the emphasis on quality teaching and learning create an environment in which knowledge is exchanged, critically examined and adapted to current circumstances
Well-developed problem solving abilities, characterised by flexibility of approach
Most subjects approach knowledge by reference to various issues or problems. Students are encouraged to critically analyse problems and identify and develop a range of appropriate solutions through class discussion, individual study and assessment tasks.
Advanced competencies in legal research and analysis
Class preparation and class discussions are designed to enhance these skills, which are tested in all forms of assessment.
Capacity to communicate, orally and in writing
Classroom discussion and formal presentations provide an opportunity to hone oral communication skills, and written assessment tasks are graded in part on written communication skills.
Appreciation of the design, conduct and reporting of original research
Research papers and other research tasks are expected to attain a degree of originality and discovery that befits a quality postgraduate program, and students are encouraged and assisted to publish work of a high standard in refereed journals.
Capacity to manage competing demands on time
The demanding nature of graduate study requires effective time-management skills from all students. The rigour of our programs, whether undertaken part-time or full-time, ensures that all successful graduates have enhanced time-management skills.
Profound respect for truth and intellectual integrity, including the ethics of scholarship
Some subjects have a substantive ethical component. All instructors have a respect for intellectual integrity and are skilled scholars or practitioners in their own right.
Appreciation of the way in which knowledge provides a foundation for leadership
Instructors in the Melbourne Law Masters are leaders in their fields, and many subjects involve visiting academics, exposing students to a wider array of leaders in a range of legal fields. The Law School is committed to the significance of knowledge, which informs all regular programs and a wide range of additional activities.
Capacity to value and participate in teamwork
Small class sizes and an intensive teaching format are valuable in encouraging group dynamics and teamwork.
Understanding of the significance and value of knowledge to the wider community
Law and legal knowledge are a community resource. In some subjects, this perspective is covered explicitly by the syllabus and the manner in which issues are treated in class. In addition, our diverse student body ensures that a range of perspectives on the way law impacts on the community are identified and analysed.
Capacity to engage with issues in contemporary society
Our programs focus on the most up-to-date legal knowledge, analysing current issues and problems through the curriculum design, classroom discussion and assessment tasks. International students are also invited to participate in extracurricular activities to aid understanding of Australian law and legal institutions.
Advanced working skills in the use of new technology
The most advanced IT infrastructure is available to Melbourne Law Masters students in the Law Library, the Moot Court Room, classroom settings and for private study.
Planning an international tax course
Students must complete 50 credit points from the prescribed list of subjects, including Foundations of Tax Law.
Ideally, international students should aim to complete the required Foundations of Tax Law subject early in their degree, and to ensure you can get to know your fellow international and Australian tax students.
Note: Most subjects in the MLM program are 12.5 credit points each. Check individual subject handbook entries for confirmation.
Foundations of Tax Law
All students are required to undertake Foundations of Tax Law. This subject provides a necessary grounding in Australian common law and statutory law of taxation, enabling a comparison with students’ home country tax systems. It provides the foundation for successful study in the other tax subjects studied in the course.
Recommended international tax subjects
All international students are also recommended to undertake the subject International Tax: Principles and Structure, offered as a semester-length subject in Semester 2.
Tax Practitioners Board
The subject marked (I) is approved as an introductory subject, and subjects marked (A) are approved as advanced subjects for participant accreditation as a tax agent with the Tax Practitioners Board (TPB). For further information about approved courses, consult the list at www.tpb.gov.au. For information about applying the TPB ‘mix and match’ approach, please consult TPB Information Sheet TPB(I) 06/2011 at www.tpb.gov.au.
- Comparative Corporate Tax (A)
- Comparative International Tax
- Comparative Tax Avoidance (A)
- Current Issues in International Tax
- Tax Reform and Development
- Foundations of Tax Law (I)
- International Tax: Anti-Avoidance
- International Tax: Principles and Structure (A)
- International Taxation in the US
- Special Issues in Tax Treaties
- Tax Policy
- Tax Treaties (A)
- Tax Treaty Interpretation
- Transfer Pricing: Practice and Problems (A)
- UK International Tax
|Code||Name||Study period||Credit Points|
|LAWS70009||Comparative Corporate Tax||
|LAWS70353||Comparative International Tax||
|LAWS70410||Comparative Tax Avoidance||Not available in 2020||12.5|
|LAWS70162||Tax Reform and Development||
|LAWS70323||Foundations of Tax Law||
|LAWS90017||International Tax: Anti-avoidance||Not available in 2020||12.5|
|LAWS70006||International Tax: Principles, Structure||
|LAWS70124||International Taxation in the US||
|LAWS90050||Special Issues in Tax Treaties||Not available in 2020||12.5|
|LAWS70319||Tax Policy||Not available in 2020||12.5|
|LAWS70203||Transfer Pricing: Practice and Problems||
|LAWS90054||UK International Tax||Not available in 2020||12.5|
|LAWS90132||Tax Treaty Interpretation||Not available in 2020||12.5|
|LAWS90158||Current Issues in International Tax||Not available in 2020||12.5|
|LAWS90167||Administrative Law in Tax Matters||
|LAWS90176||Income Tax Compliance and Enforcement||
Last updated: 6 December 2019