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Comparative International Tax (LAWS70353)

Graduate coursework level 7Points: 12.5Online

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Overview

Availability(Quotas apply)
December - Online
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This subject will provide a detailed comparative analysis of the principal topics in international taxation. Following an introduction to comparative law theories and methods, the core principles of international income tax will be examined, with the different approaches taken by nations (developed, emerging, and developing countries) outlined and critiqued. The compatibility of international tax systems in dealing with international transactions will be examined, and key areas of mismatch and overlap identified. The ongoing reform of international tax rules under the O.E.C.D. Base Erosion and Profit Shifting (BEPS) and digital taxation projects will be considered. This subject will equip students to analyse international tax issues using a comparative approach and to acquire a deep understanding of the underlying structural, institutional, and policy influences that have shaped international income tax systems. This knowledge is directly applicable to analysing international tax problems in any country.

Principal topics include:

  • Broad trends in international tax policy and structure across countries
  • Jurisdiction to tax (residence and source)
  • Taxation of foreign income of residents, including elimination of double taxation
  • Taxation of non-residents, including the scope of source taxation
  • International tax expenditures
  • International anti-avoidance rules, including controlled foreign company rules, thin capitalisation rules, indirect transfer rules, and transfer pricing
  • Tax treaties, including automatic exchange of information
  • Transparency initiatives, including disclosure of beneficial owners and country-by-country reporting
  • OECD and UN initiatives in international taxation, including BEPS issues, combatting tax evasion, and digital taxation issues

Intended learning outcomes

A student who has successfully completed this subject will be able to:



  • explain the major differences in approaches to comparative tax law theories and methods and justify decisions about which countries to compare and their method for comparison;
  • identify the major policy differences among countries in the design of their international tax law frameworks and explain how those policy differences reflect differences in economic and political systems, values, and other explanatory variables;
  • describe the deep structure of international tax systems;
  • defend their position on the sensibility of recent international tax initiatives undertaken by the UN and OECD;
  • convey the approach to the major issues in international taxation in their home country and compare that approach to the approach taken in other jurisdictions
  • explain why countries differ in their approach to the major international tax framework;
  • participate actively in debates about emerging and contemporary issues in international taxation; and
  • demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of comparative international tax.

Last updated: 12 November 2022

Eligibility and requirements

Prerequisites

None

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: 12 November 2022

Assessment

DescriptionTimingPercentage

In-class participation, presentation, and short article review (500 words)

During the teaching period25%

Take-home examination

  • 4000 words
3 - 6 February 202375%
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online, however attendance at all live online sessions is expected.Throughout the teaching periodN/A

Last updated: 12 November 2022

Quotas apply to this subject

Dates & times

  • December - Online
    Mode of deliveryOnline
    Contact hours
    Total time commitment150 hours
    Pre teaching start date 9 November 2022
    Pre teaching requirementsPlease 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 7 December 2022 to 13 December 2022
    Last self-enrol date14 November 2022
    Census date 8 December 2022
    Last date to withdraw without fail13 January 2023
    Assessment period ends 6 February 2023

    December contact information

    Lecturers

    Kim Brooks

    Email: law-masters@unimelb.edu.au
    Phone: +61 3 8344 6190
    Website: law.unimelb.edu.au

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: 12 November 2022

Further information

Last updated: 12 November 2022