Global Digital Tax (LAWS90232)
Graduate courseworkPoints: 6.25Online
About this subject
Contact information
October
Lecturer
Heydon Wardell-Burrus (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
| Availability(Quotas apply) | October - Online |
|---|---|
| Fees | Look up fees |
The world of international tax is changing rapidly. This new subject offers a flexible and topical exploration of the brave new world of global digital tax. The subject will bring you up to date and give you an advanced understanding of the multilateral Inclusive Framework rules for taxation of profits of large corporations and a global minimum tax on corporate profits. It will examine how these new developments relate to the existing international tax rules that will continue to apply, and will explore developments in multilateral treaties, international tax co-operation and dispute management in a global, digital world.
Principal topics will include:
- The Inclusive Framework and G20-OECD Base Erosion and Profit Shifting project: Parts One and Two
- The New Rules for Taxing Global Multinationals on profits in market jurisdictions (Pillar One)
- The New Global Corporate Minimum Tax (Pillar Two)
- The New International Tax Law Making Process: The Multilateral Treaty and Model Rules and their relationship with bilateral treaties and national tax reforms
- International tax co-operation and dispute management including Mutual Agreement Procedure, Arbitration and Review Panels in a Global Digital World
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced understanding of the latest trends and developments in tax law at the global level including policy and law
- Understand the context and relationship between the new rules and existing frameworks for international taxation.
- Understand and be able to analyse the Australian law, treaty and changes reforms in relation to these new global trends
- Understand the perspective of other countries on the new global digital tax law trends and their relation to Australia
- Apply new knowledge about these fields in advising on Australian tax law to clients exposed to the new global digital tax rules
- Be able to communicate, orally and in writing an explanation, and detailed critical analysis of thse new rules.
Generic skills
- Legislative, treaty and case sources research, analysis and writing skills in international tax law
- The ability to understand the politics and policy of global digital tax, enabling analysis of tax law in in context
- Communication skills (oral and written) in class presentations, and in writing and applying tax law to problems
Last updated: 8 November 2024
Eligibility and requirements
Prerequisites
Completion of either
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS70006 | International Tax: Principles, Structure |
May (On Campus - Parkville)
October (On Campus - Parkville)
|
12.5 |
| LAWS70024 | Corporate Tax A |
November (On Campus - Parkville)
Semester 1 (Online)
|
12.5 |
OR
equivalent professional experience or prior study
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
This subject is taught at an advanced level. Students who have not completed the subjects International Tax: Principles and Structure, and Corporate Tax A, or have equivalent work experience should consider alternate subject options.
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: 8 November 2024
Assessment
| Description | Timing | Percentage |
|---|---|---|
In class participation | Throughout the teaching period | 20% |
Written paper on a set topic, or topic of the student's choosing and approved by the Subject Coordinator.
| 30 October 2024 | 80% |
| Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
Last updated: 8 November 2024
Quotas apply to this subject
Dates & times
- October - Online
Principal coordinator Heydon Wardell-Burrus Mode of delivery Online Contact hours Total time commitment 75 hours Pre teaching start date 4 September 2024 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 2 October 2024 to 4 October 2024 Last self-enrol date 9 September 2024 Census date 3 October 2024 Last date to withdraw without fail 11 October 2024 Assessment period ends 30 October 2024 October contact information
Lecturer
Heydon Wardell-Burrus (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
What do these dates mean
Visit this webpage to find out about these key dates, including how they impact on:
- Your tuition fees, academic transcript and statements.
- And for Commonwealth Supported students, your:
- Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).
Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.
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: 8 November 2024
Further information
- Texts
- 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.
Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants
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-masters@unimelb.edu.au for subject coordinator approval.
Last updated: 8 November 2024