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Chinese Tax Law and Policy (LAWS90231)
Graduate courseworkPoints: 6.25On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable (login required)(opens in new window)
Contact information
May
Lecturer
Li Na (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) | May |
---|---|
Fees | Look up fees |
Chinese tax law and policy play an important role in doing business with China. This subject offers a general introduction of the Chinese tax regime, and also addresses the core elements of Chinese enterprise income tax, anti-tax avoidance measures and tax treaties which usually are the key factors influencing the investment locations, business structures as well as merger and acquisition deals when involving China. Furthermore, the subject will bring you up to date through exploring the impact on China by the BEPS project and the newly agreed Two-Pillar Solution, both of which are of high attention from business, especially the ones which exposed to the risk of tax avoidance or subject to the new global digital tax rules when doing business in China.
Principal topics will include:
• A general introduction to the Chinese tax regime: source of law, main players, tax mix, tax administration and dispute resolution.
• China’s Enterprise Income Tax: the governing laws, taxpayers, source rules, tax rates, calculation and filing obligations, and tax incentives.
• China’s tax treaties: bilateral tax treaties and multilateral conventions, taxing business profits, permanent establishment, taxing dividends, interest and royalties, credit method.
• China’s anti-tax avoidance measures and tax cases: transfer pricing rule, thin capitalisation rule, CFC rule, GAAR and taxing offshore indirect shares transfers.
• Impact on China by the G20-OECD BEPS Project and the Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy.
Intended learning outcomes
A student who has successfully completed this subject will:
- Understand the general structure of the Chinese tax regime, the core elements of the China's Enterprise Income Tax and tax treaties.
- Be able to apply the core elements of the Chinese enterprise income tax and tax treaties to clients doing cross-border business with China.
- Understand the context of the Chinese anti-tax avoidance measures and their implementation approaches, and be able to analyse the potential risk of being exposed to Chinese anti-tax avoidance investigations through reviewing the clients' business structure and transactions.
- Have an advanced understanding of the rationale and approaches for China taxing the offshore indirect shares transactions, and be able to compare with the other countries' laws and practice on the same type of transactions, and communicate, orally and in writing an explanation, and detailed critical analysis of the relevant cases.
- Understand and be able to analyse the impact on China by the latest trends and developments by the tax law at the global level including policy and law, especially by the G20-OECD BEPS Project and the Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy.
- Be able to apply new knowledge in advising to clients who are doing business with China or plan to do business with China.
Generic skills
- Legislative, treaty and case sources research, analysis and writing skills in Chinese tax law and international tax law.
- The ability to understand the politics and policy of Chinese taxation, enabling analysis of tax law and treaties in context.
- Communication skills (oral and written) in class presentations, and in writing and applying tax law and treaties to problems.
Last updated: 29 February 2024
Eligibility and requirements
Prerequisites
Corequisites
Non-allowed subjects
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: 29 February 2024
Assessment
Description | Timing | Percentage |
---|---|---|
Written paper on a set topic, or topic of the student's choosing and approved by the Subject Coordinator.
| 5 June 2024 | 100% |
Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
Last updated: 29 February 2024
Quotas apply to this subject
Dates & times
- May
Principal coordinator Li Na Li Mode of delivery On Campus (Parkville) Contact hours Total time commitment 75 hours Pre teaching start date 3 April 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 1 May 2024 to 3 May 2024 Last self-enrol date 8 April 2024 Census date 2 May 2024 Last date to withdraw without fail 10 May 2024 Assessment period ends 5 June 2024 May contact information
Lecturer
Li Na (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 Specialist Certificate, 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 and/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