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International Tax: Anti-avoidance (LAWS90017)
Graduate courseworkPoints: 12.5Online
Please refer to the return to campus page for more information on these delivery modes and students who can enrol in each mode based on their location.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
December
Lecturer
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | December - Online |
---|---|
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 and will include a 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, abuse of treaty (including 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 work of the Inclusive Framework. BEPS is redefining the rules for countering 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. While the subject is taught from an Australian perspective, it is intended that it will be accessible to those from other jurisdictions as all countries face many of the same BEPS issue.
Principal topics include:
- Australia’s CFC and transferor trust rules
- Multinational anti-avoidance Law
- Diverted profits tax
- Interest deductibility
- Cross-border tax arbitrage
- 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
Students must meet one of the following prerequisite options:
Option 1
Admission into a Melbourne Law Masters program
AND
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS70006 | International Tax: Principles, Structure |
November (Dual-Delivery - Parkville)
Semester 1 (Online)
|
12.5 |
Or an equivalent subject.
Option 2
Admission into the MC-JURISD Juris Doctor
AND
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS50046 | Taxation Law and Policy | Semester 1 (Online) |
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
Description | Timing | Percentage |
---|---|---|
Take-home examination
| 28 January - 31 January 2022 | 100% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online. | Throughout the teaching period | N/A |
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- December - Online
Principal coordinator Mark Brabazon Mode of delivery Online Contact hours Total time commitment 150 hours Pre teaching start date 3 November 2021 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 1 December 2021 to 7 December 2021 Last self-enrol date 8 November 2021 Census date 1 December 2021 Last date to withdraw without fail 7 January 2022 Assessment period ends 31 January 2022 December contact information
Lecturer
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
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.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted 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.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in International Tax Course Graduate Diploma in Tax Course Master of Laws Course Juris Doctor Course Master of Commercial Law Course Master of International Tax Course Master of Public and International Law Course Master of Tax Course Graduate Diploma in Legal Studies - 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.
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