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Current Issues in International Tax (LAWS90158)
Graduate courseworkPoints: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable (login required)(opens in new window)
Contact information
February
Lecturer
David Duff (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
Overview
| Availability(Quotas apply) | February |
|---|---|
| Fees | Look up fees |
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: 29 February 2024
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: 29 February 2024
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
| 5 - 8 April 2024 | 90% |
Assessment 2, Option 2: Research paper on topic to be agreed with subject coordinator
| 27 March 2024 | 90% |
| Hurdle requirement: A minimum of 75% attendance is required. | 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: 29 February 2024
Quotas apply to this subject
Dates & times
- February
Principal coordinator David Duff Mode of delivery On Campus (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 17 January 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 14 February 2024 to 20 February 2024 Last self-enrol date 22 January 2024 Census date 15 February 2024 Last date to withdraw without fail 8 March 2024 Assessment period ends 27 March 2024 February contact information
Lecturer
David Duff (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: 29 February 2024
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.
Additional information for this subject
If required, please contact law-masters@unimelb.edu.au for subject coordinator approval.
- 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: 29 February 2024