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Unit of study_
LAWS6109: UK International Taxation
2022 unit information
This unit covers the provisions of UK direct tax law, including UK tax treaties, dealing with international transactions. 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 of study is to provide a good understanding of the UK direct tax system as it affects cross-border investment and employment, especially in relation to dealings with Australia. Upon successful completion of the unit, participants will have a detailed appreciation of the UK rules for the direct taxation of inbound and outbound transactions and of expatriate employees. The unit includes a study of 1. The scope and territorial reach of the UK income tax, corporation tax and capital gains tax; 2. The direct taxation of inward investment to the UK; 3. The direct taxation of outbound investment from the UK; 4. The taxation of expatriate employees; and 5. UK tax treaty policy and provisions.
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. provide a detailed appreciation of the UK direct taxation of international transactions principally as it affects companies, non-residents investors in the UK and expatriate employees.
- LO2. demonstrate understanding of the policies underlying detailed rules in UK International Taxation.
- LO3. demonstrate understanding of the detailed rules in UK International Taxation.
- LO4. identify and apply UK international tax rules to complex factual situations involving a variety of commercial and private relationships
- LO5. clearly and accurately communicate analysis of the tax consequences arising from the application of UK international tax rules to a variety of commercial and private relationships.
Unit availability
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Modes of attendance (MoA)
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