Current Issues in International Tax (LAWS90158)

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.