LAWS6109 - UK International Taxation

This unit covers the domestic provisions of UK direct tax law dealing with international transactions, as well as UK treaties and the impact of EU law on the UK tax system. The UK remains one of Australia's major trading partners. UK taxation thus has significant effects for inbound and outbound investment between Australia and the UK.

This unit will be of interest to tax professionals who have dealings with the UK. The objective of the unit is to provide an overview of the UK tax system focusing on cross-border investment and expatriate employment issues and a detailed analysis of the most important legislative and treaty rules of the UK in the international direct tax area, especially in dealings with Australia.

Upon successful completion of the unit, participants will have an advanced understanding of the policies of the UK rules for taxing international transactions as well as a detailed knowledge of the principles of company and personal taxation applicable to inbound and outbound transactions in the UK.

The unit includes a study of:

  1. Overview of the UK tax system;
  2. Taxation of inbound investment in the UK;
  3. Taxation of outbound investment in the UK;
  4. Transfer pricing in the UK;
  5. UK tax treaties including the Australia UK Tax Treaty;
  6. EU tax law as it affects the UK.

Session

Semester 2 Intensive
13-15 & 18-19 August 2014

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • 1 x Take-Home Exam or 7,000 Word Essay(100%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of International Law | Graduate Diploma in International Law | Graduate Diploma in International Business Law | Master of International Business and Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation