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International Tax: Advanced Topics (LAWS90017)

Graduate courseworkPoints: 12.5On Campus (Parkville)

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Overview

Availability(Quotas apply)
November
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This subject extends the study of international tax from the fundamental principles covered in International Tax: Principles and Structure to a range of advanced topics affecting inbound and outbound investment by companies, other entities, and individuals. The subject examines tax design and policy as well as the technical operation of Australian tax law. Recurrent themes include international tax avoidance, counter-measures developed through the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, Australia’s legislative and treaty responses to BEPS, and the counterpoint of avoiding or relieving international double taxation. The subject includes a critical examination of the policies underlying Australia’s rules and whether their technical implementation achieves their policy objectives. It also considers the ongoing reform of international tax rules, particularly through the BEPS Project. BEPS reforms are redefining the rules for countering international tax avoidance. This subject enables scholars and practitioners working in international tax to be aware of how international tax rules are being developed and reformed both globally and in Australia.

Principal topics include:

  • Australia’s CFC rules, studied in depth
  • Transferor trust rules
  • The multinational anti-avoidance law (MAAL)
  • The diverted profits tax (DPT)
  • Thin capitalisation rules
  • Hybrid mismatch rules
  • Tax treatment of unfamiliar or hybrid entities
  • Treaty-related anti-avoidance rules
  • Exchange of information and other administrative assistance between tax administrations

Intended learning outcomes

A student who has successfully completed this subject will:



  • Analyse and explain the design of tax law and policy relating to Australia's rules for dealing with international tax avoidance
  • Critically interpret and assess the effectiveness of tax avoidance mechanisms and evaluate counter-measures developed through the OECD/G20 BEPS Project and Australia's responses
  • Apply advanced international tax knowledge in real-world scenarios
  • Participate in, defend and debate issues in the field of international tax avoidance, policy design and reform especially within the BEPS Project context.

Last updated: 31 January 2024

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
May (On Campus - Parkville)
October (On Campus - Parkville)
 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 (On Campus - Parkville)
 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: 31 January 2024

Assessment

DescriptionTimingPercentage

Option 1: Take-home examination

  • 5000 words
10 - 13 January 2025100%

Option 2: Research essay on a topic approved by the lecturer.

  • 5000-7000 words
15 January 2025 100%
Hurdle requirement: A minimum of 75% attendance is required.Throughout the teaching periodN/A

Last updated: 31 January 2024

Quotas apply to this subject

Dates & times

  • November
    Principal coordinatorMark Brabazon
    Mode of deliveryOn Campus (Parkville)
    Contact hours
    Total time commitment150 hours
    Pre teaching start date30 October 2024
    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 period27 November 2024 to 3 December 2024
    Last self-enrol date 4 November 2024
    Census date28 November 2024
    Last date to withdraw without fail20 December 2024
    Assessment period ends15 January 2025

    November contact information

    Lecturer

    Mark Brabazon (Coordinator)

    Email: law-masters@unimelb.edu.au
    Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
    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: 31 January 2024

Further information

Last updated: 31 January 2024