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Current Issues in International Tax (LAWS90158)
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
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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: 3 November 2022
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
This subject will be taught at an advanced level so students are recommended to have completed Foundations of Tax Law or International Tax: Principles and Practice, or have equivalent experience prior to enrolling.
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 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.
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 |
---|---|---|
Assessment 1: Class participation, leading discussion on a set reading | Throughout the teaching period | 10% |
Assessment 2: Short assignment (paper on a set reading)
| 17 July | 20% |
Assessment 3, Option 1: Take-home exam paper
| 2 - 5 August | 70% |
Assessment 3, Option 2: Research paper on topic to be agreed with subject coordinator
| 18 September | 70% |
Hurdle requirement: A minimum of 75% attendance | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
Not available in 2020
Additional delivery details
This subject will be taught from 9am to 12:30pm for seven consecutive days in 2019.
This subject has a quota of 30 students.
Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
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 materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
- Links to additional information
- 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.
- 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