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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. 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
Study level | Postgraduate |
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Academic unit | Law |
Credit points | 6 |
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None |
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Corequisites:
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None |
Prohibitions:
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Assumed knowledge:
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It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study In international tax law awarded by a University. |
At the completion of this unit, you should be able to:
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
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.
Session | MoA ? | Location | Outline ? |
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Semester 2 2024
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Normal evening | Castlereagh St, Sydney |
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Session | MoA ? | Location | Outline ? |
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Intensive November 2025
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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Session | MoA ? | Location | Outline ? |
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Intensive November 2020
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Block mode | Camperdown/Darlington, Sydney |
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Intensive November 2021
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Block mode | Remote |
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Intensive November 2022
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Block mode | Camperdown/Darlington, Sydney |
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Intensive November 2022
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Block mode | Remote |
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Semester 2a 2023
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Block mode | Camperdown/Darlington, Sydney |
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Find your current year census dates
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.