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Current Issues in International Tax (LAWS90158)
Graduate courseworkPoints: 12.5Not available in 2022
From 2023 most subjects will be taught on campus only with flexible options limited to a select number of postgraduate programs and individual subjects.
To learn more, visit COVID-19 course and subject delivery.
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 taught online will bring international tax experts into the virtual classroom from academia, government and the profession 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 - Pillar One, Pillar Two, and where next?
- Anti-abuse rules in a global digital era
- Multilateral and bilateral tax cooperation
- Transnational tax administration and taxpayer rights
- Processes, players and countries 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: 10 November 2023
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 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: 10 November 2023
Assessment
Description | Timing | Percentage |
---|---|---|
Assessment 1: Class participation, leading discussion on a set reading | Throughout the teaching period | 10% |
Assessment 2, Option 1: Take-home exam paper
| 29 October - 1 November 2021 | 90% |
Assessment 2, Option 2: Research paper on topic to be agreed with subject coordinator
| 8 December 2021 | 90% |
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 |
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: 10 November 2023
Quotas apply to this subject
Dates & times
Not available in 2022
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: 10 November 2023
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in 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: 10 November 2023