LAWS6209 - Australian International Taxation

Australian International Taxation is a detailed study of the fundamental principles of Australia's international taxation regime as it applies to cross-border business and investment transactions.

The unit focuses on corporate residence, source, non-resident withholding tax, relief from international double taxation, CFCs, transferor trusts, proposed new Foreign Accumulation Fund ("FAF") regime and repealed FIF rules, transfer pricing and thin capitalisation.

The unit will examine both the issues of international tax rule design and policy, and the relevant provisions in the legislation, cases and rulings.

The unit deals only with international tax rules in Australia's domestic law with double tax treaties covered in the companion unit Tax Treaties - LAWS6177.

Students should gain an understanding of the policies underlying Australia's rules for taxing international transactions, as well as a detailed knowledge of the foundation principles of law applicable to the taxation of inbound and outbound transactions.

Session

Semester 1 Intensive
19-21 & 24, 25 March 2014


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

Assessment

  • In-Class Assessment (30%)
  • 2-Hour Exam (70%)

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