Outline

Overview

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

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	Celeste Black, celeste.black@sydney.edu.au
Lecturer(s)	Chidozie Chukwudumogu, chidozie.chukwudumogu@sydney.edu.au

Assessment

The census date for this unit availability is 2 September 2024

Details
Criteria

Type	Description	Weight	Due	Length
Assignment	Research essay (70%) Research essay	70%	Formal exam period Due date: 11 Nov 2024 at 23:59 Closing date: 25 Nov 2024	5000 words
Outcomes assessed:
Assignment	(Alternative) Capstone essay (70%) (Alternative) Capstone essay (70%)	0%	Formal exam period Due date: 11 Nov 2024 at 23:59 Closing date: 25 Nov 2024	7000-8000 words
Outcomes assessed:
Assignment	(Alternative) Capstone proposal (0%) (Alternative) Capstone proposal	0%	Week 06 Due date: 02 Sep 2024 at 23:59 Closing date: 09 Sep 2024	500 words
Outcomes assessed:
Small test	In-class test (30%) In-class test	30%	Week 07 Due date: 11 Sep 2024 at 18:00	1 hour plus 15 mins reading time
Outcomes assessed:
Assignment	Research essay plan (0%) Research essay plan	0%	Week 10 Due date: 07 Oct 2024 at 23:59 Closing date: 14 Oct 2024	600-800 words
Outcomes assessed:
Assignment	(Alternative) Capstone essay plan (0%) (Alternative) Capstone essay plan	0%	Week 10 Due date: 07 Oct 2024 at 23:59 Closing date: 14 Oct 2024	800-1000 words
Outcomes assessed:

Assessment summary

In-class test (30%): The in-class test will be held in normal class time, commencing at 6:00pm, on 11 September 2024. You will have one hour of writing time and 15 minutes of reading time. It will be comprised of multiple questions which may include multiple choice, short answer and problem style questions. The test will examine the materials covered in weeks 1 through 5 (inclusive). The outcome of an application for special consideration may be a replacement test or an alternative assessment.

Research essay (70%): There are two [2] components to the research essay. Students must complete both parts:

Complete a 600-800 word essay plan that identifies the key aspects of the argument (the 2-3 points that the essay will make) and lists the key sources that will be used and a brief summary of those sources. The essay plan is due on Monday 7 October 2024 at 23:59 and must be submitted via Canvas. The essay plan will be assessed holistically together with the research essay itself. Further detail will be provided in class and via Canvas. A list of suggested topics will be provided via Canvas no later than week 3. Students have the option of proposing their own topic but such a proposal must be submitted via Canvas by Monday, 16 September 2024 and must be approved by the unit coordinator. Any topic proposed by students must respond to the materials covered in this unit of study.
Complete a 5000 word research essay. The essay must be submitted via Canvas and is due on Monday, 11 November 2024 at 23:59. The 5000 word limit includes footnotes but does not include the bibliography. The research essay must build on the essay plan.

(Alternative) Capstone Proposal and Essay (70%): LLM students who are undertaking this unit towards the end of their degree, and who need a capstone experience to complete their degree, must apply to the unit coordinator to undertake the alternative assessment of the Capstone Essay. The Capstone Essay replaces the Research Essay and is worth 70% of your marks for this unit. There are three [3] components to the Capstone essay. Students must complete all three parts.

Complete a 500 word topic proposal. Students wishing to undertake this alternative must submit a 500 word proposal via Canvas. This proposal is due on 2 September 2024 at 23:59. Your essay topic must respond to the materials covered in this unit but should also build on your learning throughout your degree. The unit coordinator must approve your topic before you proceed to the essay plan.
Complete a 800-1000 word essay plan that identifies the key aspects of the argument (the 2-3 points that the essay will make) and lists the key sources that will be used and a brief summary of each of those sources. The essay plan is due on Monday 7 October 2024 at 23:59 and must be submitted via Canvas. The essay plan will be assessed holistically together with the research essay itself. Further details will be provided in class and via Canvas.
Complete a 7000-8000 word Capstone essay. The Capstone essay must be at least 7000 words but no more that the word limit of 8000 words. This 8000 word limit includes footnotes but excludes the bibliography. The Capstone Essay must be submitted via Canvas and is due on Monday, 11 November 2024 at 23:59.

Your final mark for the Capstone will be determined holistically based on all three components.

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 the research essay and the capstone essay will include all footnotes but will not include the bibliography.

Use of editors and automated writing tools: 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 and translation software). 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 23:59 of the due date but before the same time the following day will attract a 10% penalty.

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.

Learning support

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.

Support for students

The Support for Students Policy 2023 reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy 2023. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Introduction to international tax	Seminar (2 hr)
Week 02	Residence	Seminar (2 hr)
Week 03	Source	Seminar (2 hr)
Week 04	Taxation of residents and relief of double taxation	Seminar (2 hr)
Week 05	Taxation of non-residents	Seminar (2 hr)
Week 06	Anti-deferral regimes	Seminar (2 hr)
Week 07	Rules to control tax planning	Seminar (2 hr)
Week 08	Tax competition	Seminar (2 hr)
Week 09	The role of tax treaties in international tax	Seminar (2 hr)
Week 10	Tax treaties (continued)	Seminar (2 hr)
Week 11	OECD/G20 Two Pillar solution to international tax issues: Pillar One	Seminar (2 hr)
Week 12	OECD/G20 Two Pillar solution to international tax issues: Pillar Two	Seminar (2 hr)
Week 13	Cross-border administration	Seminar (2 hr)

Attendance and class requirements

Attendance: All students are required to attend at least 70% of classes to satisfy the pass requirements for each unit of study. Failure to meet this requirement may result in a student being precluded from undertaking the final assessment.

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. A link to the library website where this is set out comprehensively is available at Referencing and Citation Styles: AGLC4.

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: Brian Arnold, International Tax Primer (Wolters Kluwer, 5th edition, 2023)

Recommended reading: Hugh Ault, Brian Arnold and Graeme Cooper, Comparative Taxation: A Structural Analysis (Wolters Kluwer, 4th edition, 2019), Part Four

A detailed list of readings is provided in the Reading Guide.

Learning outcomes

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.

Outcomes
Graduate qualities

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

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
Learning outcomes

Responding to student feedback

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

The assessment tasks have changed to include a research essay or alternative capstone essay.

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.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect

Current students

LAWS6128: Comparative International Taxation

Semester 2, 2024 [Normal evening] - Castlereagh St, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect