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Unit outline_

LAWS6128: Comparative International Taxation

Semester 2a, 2023 [Block mode] - Camperdown/Darlington, Sydney

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.

Unit details and rules

Academic unit Law
Credit points 6
Prerequisites
? 
None
Corequisites
? 
None
Prohibitions
? 
None
Assumed knowledge
? 

It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law

Available to study abroad and exchange students

No

Teaching staff

Coordinator Richard Vann, richard.vann@sydney.edu.au
Type Description Weight Due Length
Small continuous assessment Class presentation (10%)
Summary paper / 500 words
10% Ongoing Ongoing
Outcomes assessed: LO1 LO3 LO2
Participation Structured class participation (10%)
Discussion of assigned in-class question
10% Ongoing Ongoing
Outcomes assessed: LO1 LO3 LO2
Short release assignment Short release assignment (20%)
Short release assignment questions
20% Week 06
Due date: 07 Sep 2023 at 09:00

Closing date: 12 Sep 2023
1500 words / 72 hours
Outcomes assessed: LO1 LO2 LO3
Supervised exam
? 
Final Exam (60%)
On-campus supervised - pen and paper
60% Week 11 2 hours
Outcomes assessed: LO1 LO2 LO3

Assessment summary

Ongoing class presentation (10%) and structured class participation (10%): 
Students will receive a mark out of 20 for preparing a 500-word summary answer to a specific question in the unit of study reading guide (10%) and participating in class discussion on the specific question (10%). No formal referencing is required. The allocation of questions to each student will be released at least one week before classes commence. The written summary is due before the relevant class. This task requires students to understand the key concepts and principles of the readings in relation to the specific question allocated and assesses the student’s capacity to demonstrate critical thinking. 
 

Short release assignment (20%): 
The assignment will consist of a written answer covering material from Topics 1-3 (Introduction, Residence and Source). The assignment will cover all learning outcomes. Assignment questions will be released at 9:00am on 4 September 2023 Sydney, Australia time and is due by 9:00am on 7 September 2023 Sydney, Australia time. The maximum length of the assignment is 1500 words (no formal referencing required). 


Final exam (On-campus supervised) (60%): 
The examination will be mainly problem based consisting of three questions of which students are required to answer two questions and will cover topics 4-13.
The final exam is 2 hours plus 30 minutes reading time. It will be conducted as a pen-and-paper exam. The Final Exam will take place during the week commencing Monday 9 October 2023 (Week 11). The exam timetable will be released by the Exams Office in due course. For further information, please refer to Exam Timetables https://www.sydney.edu.au/students/exams/timetables.html.

Special consideration: Successful grants of Special Consideration may involve alternative tasks, as appropriate. 

Word limit penalty: A piece of assessment which exceeds the prescribed word limit will attract a penalty of 10% of the total marks available for the piece of assessment for every 100 words, or part thereof. The total word count for written work other than the final exam is inclusive of everything.  


Use of editors or proof-readers: The use of assistance in preparing and editing assessment tasks in this unit of study is strictly prohibited. Assistance includes human and automated writing tools (not including spell checking). The use of Studiosity does not breach this rule but must be acknowledged.  

Assessment requirements to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study. 

Assessment criteria

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name

Mark range

Description

High distinction

85 - 100

  • Completely answers the question.
  • Contains striking originality of approach or analysis.
  • Demonstrates exhaustive or innovative research (where independent research required).
  • Exceptionally well written, structured and expressed.
  • Is otherwise exceptional in some way.

Distinction

75 - 84

  • Completely answers the question.
  • Achieves a critical and evaluative approach to the issues.
  • Content and structure is well organised in support of the argument.
  • Demonstrates extensive research and analysis to support a well-documented argument.
  • Generally well expressed and free from errors.
  • Has a clear structure and is well articulated.

Credit

65 - 74

  • Covers main issues fairly well in answering the question.
  • Contains no significant errors.
  • Demonstrates an attempted critical approach to the issues.
  • Demonstrates reasonably sound research and analysis in addressing the key issues.
  • Has a clear structure and reasonably clear expression.

Pass

50 - 64

  • Identifies the key issues, but does not follow through with a reasoned argument.
  • Contains some significant errors.
  • Displays satisfactory engagement with the key issues.
  • Offers a descriptive summary of material relevant to the question.
  • Superficial use of material, and may display a tendency to paraphrase.
  • Demonstrates little evidence of in-depth research or analysis.
  • Adequate expression.
  • Overall, demonstrates the minimum level of competence in the assessment and satisfies the requirements to proceed to higher-level studies in the degree or subject area.

Fail

0 - 49

  • Does not answer the question.
  • Contains significant or numerous errors.
  • Few or no identifiable arguments.
  • Content that is inappropriate or irrelevant.
  • Lack of research or analysis.
  • Difficult or impossible to understand through poor grammar, expression or structure.
  • Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

  • Deduction of 5% of the maximum mark for each calendar day after the due date.
  • After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

The late submission of a piece of assessment, without an approved extension, will attract a penalty of 10% of the total marks available for the piece of assessment per 24 hours or part thereof, after the due time on the due date. For example, a submission after 9am but before the same time the following day will attract a 10% penalty. Late penalties do not apply to exams and tests and any late submission will not be accepted.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Use of generative artificial intelligence (AI) and automated writing tools

You may only use generative AI and automated writing tools in assessment tasks if you are permitted to by your unit coordinator. If you do use these tools, you must acknowledge this in your work, either in a footnote or an acknowledgement section. The assessment instructions or unit outline will give guidance of the types of tools that are permitted and how the tools should be used.

Your final submitted work must be your own, original work. You must acknowledge any use of generative AI tools that have been used in the assessment, and any material that forms part of your submission must be appropriately referenced. For guidance on how to acknowledge the use of AI, please refer to the AI in Education Canvas site.

The unapproved use of these tools or unacknowledged use will be considered a breach of the Academic Integrity Policy and penalties may apply.

Studiosity is permitted unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission as detailed on the Learning Hub’s Canvas page.

Outside assessment tasks, generative AI tools may be used to support your learning. The AI in Education Canvas site contains a number of productive ways that students are using AI to improve their learning.

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

WK Topic Learning activity Learning outcomes
Ongoing Introduction to international taxation Block teaching (2 hr) LO1 LO2 LO3
Residence Block teaching (2 hr) LO1 LO2 LO3
Source Block teaching (2 hr) LO1 LO2 LO3
Taxation of residents and the relief of double taxation Block teaching (2 hr) LO1 LO2 LO3
Taxation of non-residents and method of taxation Block teaching (2 hr) LO1 LO2 LO3
Anti-deferral regimes: Taxation of residents on income accrued through controlled foreign entities and foreign portfolio investment Block teaching (2 hr) LO1 LO2 LO3
Transfer pricing Block teaching (2 hr) LO1 LO2 LO3
Thin capitalization, hybrid mismatches, investment incentives and tax competition Block teaching (2 hr) LO1 LO2 LO3
Role of tax treaties in international taxation Block teaching (2 hr) LO1 LO2 LO3
OECD/G20 Two Pillar solution to international tax issues: Pillar One Block teaching (2 hr) LO1 LO2 LO3
OECD/G20 Two Pillar solution to international tax issues: Pillar Two Block teaching (2 hr) LO1 LO2 LO3
Cross-border administration – Transparency and exchange of information Block teaching (2 hr) LO1 LO2 LO3
Cross-border administration – Mutual Agreement Procedure and arbitration Block teaching (2 hr) LO1 LO2 LO3

Attendance and class requirements

Attendance: All students are required to attend 70% of classes (or as otherwise specified by the Unit Coordinator) to satisfy the pass requirements for each unit of study. Attendance requirements may be satisfied by in person and/or online attendance as specified by the Unit Coordinator. Failure to meet this requirement may result in a student being precluded from sitting the final assessment.  

For units offered in Intensive mode, participation in all scheduled sessions may be expected by a Unit Coordinator in order to satisfy the requirements of the unit. 

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer, and a link to the library website where this is set out comprehensively is available at https://libguides.library.usyd.edu.au/c.php?g=508212&p=3476376   

 

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

Required reading: B Arnold, International Tax Primer (Wolters Kluwer, 5th edition, 2023) https://play.google.com/store/books/details/Brian_J_Arnold_International_Tax_Primer?id=52S2EAAAQBAJ

Recommended reading: H Ault, B Arnold and G Cooper, Comparative Taxation: A Structural Analysis (Wolters Kluwer, 4th edition, 2019), Part Four

 

 

 

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

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

  • LO1. explain the core issues faced in developing international tax rules across the globe
  • LO2. identify and analyse different approaches countries have taken in dealing with and solving problems in relation to the core issues in international tax
  • LO3. explain the rationale of countries for adopting different approaches to taxing international transactions.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1 Depth of disciplinary expertise

Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.

GQ2 Critical thinking and problem solving

Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.

GQ3 Oral and written communication

Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.

GQ4 Information and digital literacy

Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.

GQ5 Inventiveness

Generating novel ideas and solutions.

GQ6 Cultural competence

Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.

GQ7 Interdisciplinary effectiveness

Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.

GQ8 Integrated professional, ethical, and personal identity

An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.

GQ9 Influence

Engaging others in a process, idea or vision.

Outcome map

Learning outcomes Graduate qualities
GQ1 GQ2 GQ3 GQ4 GQ5 GQ6 GQ7 GQ8 GQ9

This section outlines changes made to this unit following staff and student reviews.

There has been changes to assessment types.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.