Handbook home
International Tax: Anti-avoidance (LAWS90017)
Graduate courseworkPoints: 12.5Not available in 2020
For information about the University’s phased return to campus and in-person activity in Winter and Semester 2, please refer to the on-campus subjects page.
Please refer to the LMS for up-to-date subject information, including assessment and participation requirements, for subjects being offered in 2020.
Overview
Fees | Look up fees |
---|
This subject is an advanced study of the rules under the Australian income tax legislation and tax treaties for dealing with international tax avoidance. The subject builds on the basic principles studied in International Tax: Principles and Structure. The subject will include a detailed study of Australia’s anti-deferral rules (CFCs and transferor trusts), including their interactions and reconciliations. Other major BEPS issues to be examined in the Australian context include interest deductibility, cross-border tax arbitrage in relation to financial transactions, treaty shopping and taxation of digital transactions. The subject will critically examine the policy underlying Australia’s rules and evaluate whether their technical implementation achieves their policy objectives. There will be consideration of the ongoing reform of the rules, including international developments through the BEPS process. BEPS has the potential to redefine the rules for dealing with international tax avoidance and students working in international tax need to be aware of how these rules are being developed and reformed both globally and in Australia.
Principal topics include:
- Detailed study of Australia’s CFC and transferor trust rules
- Multinational anti-avoidance Law
- Diverted profits tax
- Interest deductibility
- Cross-border tax arbitrage in financing transactions
- Taxation of digital transactions
- Treaty shopping
- Exchange of information.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the tax law and policy relating to Australia’s rules for dealing with international tax avoidance
- Be able to critically examine, analyse, interpret and assess the effectiveness of these laws and policies
- Be an engaged participant in debate regarding emerging and contemporary issues in the field of international tax avoidance
- Have a sophisticated appreciation of the factors and processes driving change in this area
- Have an advanced understanding of the latest developments and trends in the ongoing reform of international tax rules both globally and in Australia
- Have the cognitive and technical skills to generate critical and creative ideas relating to laws and policies dealing with international tax avoidance, and to evaluate them
- Have the cognitive and technical skills to independently examine, research and analyse the key elements and features of the tax law as it applies in the context of international tax avoidance
- Have the communication skills to clearly articulate and convey complex information regarding the various approaches to dealing with international tax avoidance to relevant specialist and non-specialist audiences
- Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of international tax avoidance.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
Melbourne Law Masters Students: It is recommend that students have successfully undertaken LAWS70006 International Tax: Principles and Structure or an equivalent subject.
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS70006 | International Tax: Principles, Structure |
November (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
|
12.5 |
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
Due to the impact of COVID-19, assessment may differ from that published in the Handbook. Students are reminded to check the subject assessment requirements published in the subject outline on the LMS
Description | Timing | Percentage |
---|---|---|
Take-home examination
| 100% | |
Hurdle requirement: A minimum of 75% attendance | Throughout the teaching period | N/A |
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
Not available in 2020
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 Juris Doctor Course Master of Commercial Law Course Graduate Diploma in Tax Course Master of International Tax Course Master of Public and International Law Course Graduate Diploma in Legal Studies Course Graduate Diploma in International Tax Course Master of 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.
- 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