LAWS6128 - Comparative International Taxation

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.

Session

Semester 2 Intensive
6-8 & 11,12 August 2014

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

Assessment

  • 1 x 7,000 Word Essay (100%) or
  • 1 x 2 Hour Exam (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 Taxation | Master of International Taxation | Graduate Diploma in Taxation