Comparative International Taxation (LAWS6128)
UNIT OF STUDY
Comparative International Taxation is a detailed study of the basic principles of international taxation (residence, source, relief from international double taxation, anti-deferral rules, withholding tax, transfer pricing, thin capitalisation, and tax treaties). The unit is taught from a global perspective with the emphasis being on comparative analysis (focusing particularly on Anglo, US and continental European approaches, and also developed and developing country approaches). The unit examines the core issues in developing international tax rules and identifies different approaches countries have taken in dealing with these issues. As part of this study, recent trends in international tax rule development will be identified (particularly in the context of globalisation) and critiqued. Students should gain an understanding of the different approaches that countries have taken in the development of their international tax rules.
Our courses that offer this unit of study
- Executive Master of Arts and Social Sciences
- Graduate Diploma in International Business Law
- Graduate Diploma in International Law
- Graduate Diploma in Law
- Graduate Diploma in Taxation
- Master of Business Law
- Master of International Law
- Master of International Taxation
- Master of Law and International Development
- Master of Laws
- Master of Taxation
Further unit of study information
Sep 13-15 & 18, 19 (9-3.30)
class work (30%) and 2hr exam (70%)
Faculty/department permission required?
Study this unit outside a degree
If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.
If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.