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Unit of study_
LAWS6091: Chinese International Taxation
2024 unit information
The object of this unit is to provide an overview of the income tax system of China and a detailed analysis of the most important legislative and treaty rules of China in the area of international income tax, especially in dealings with Australia. Upon successful completion of the unit, students will have an advanced understanding of the policies underlying the Chinese rules for taxing international transactions as well as a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions. This unit includes a study of: overview of the Chinese income tax system; taxation of inbound investment into China; taxation of outbound investment from China; transfer pricing issues, and China's tax treaties. Further information about this unit is available in the Sydney Law School timetable https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable, unit of study outline https://www.sydney.edu.au/units and academic staff profile https://www.sydney.edu.au/law/about/our-people/academic-staff.html
Unit details and rules
Managing faculty or University school:
Sydney Law School
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law |
At the completion of this unit, you should be able to:
- LO1. demonstrate a sophisticated understanding of the Chinese legal and tax culture and the Chinese way of thinking about tax law
- LO2. demonstrate an in-depth knowledge about the framework and principles of international tax system in mainland China
- LO3. understand and apply the basic technical international tax rules (inbound, outbound, and tax avoidance rules)
- LO4. appreciate the Chinese tax rules in their interaction or conflict with other tax systems, especially those of the “home” jurisdiction of the foreign investors
- LO5. situate international tax debate within the Chinese context.
Unit availability
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The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
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Modes of attendance (MoA)
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