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Unit of study_

LAWS6128: Comparative International Taxation

2025 unit information

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

Unit details and rules

Managing faculty or University school:

Sydney Law School

Study level Postgraduate
Academic unit Law
Credit points 6
Prerequisites:
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None
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 international tax law awarded by a University.

At the completion of this unit, you should be able to:

  • LO1. identify and describe the core issues faced in developing international tax rules across the globe
  • LO2. critically analyse different approaches countries have taken in dealing with and solving problems in relation to the core issues in international tax through constructing and defending coherent and persuasive written arguments
  • LO3. Integrate cognitive, technical, and creative skills to address and resolve complex issues encountered in taxing international transactions

Unit availability

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 ? 
Semester 2 2024
Normal evening Castlereagh St, Sydney
Session MoA ?  Location Outline ? 
Intensive November 2025
Block mode Camperdown/Darlington, Sydney
Outline unavailable
Session MoA ?  Location Outline ? 
Intensive November 2020
Block mode Camperdown/Darlington, Sydney
Intensive November 2021
Block mode Remote
Intensive November 2022
Block mode Camperdown/Darlington, Sydney
Intensive November 2022
Block mode Remote
Semester 2a 2023
Block mode Camperdown/Darlington, Sydney

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Modes of attendance (MoA)

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.