LAW5617 - International and comparative taxation law - 2018

This unit will examine Australia's taxation laws from an international and comparative perspective. It will outline the broad features of the Australian tax system and compare and contrast these features with the broad features of the Malaysian and Singaporean tax systems. Aspects of certain other countries tax regimes will also be briefly considered. Similarities and differences between the various regimes will be highlighted, discussed and analysed. The unit will focus on income tax and goods and services tax. It will use the Australian tax system as the basis for further comparative discussion. Special attention will be devoted to discussing Australia's international tax rules and its international tax treaties with Singapore and/or Malaysia. Broad policy issues relating to the design of tax systems and international tax rules will also be considered.

At the successful completion of this unit, students will be able to:

• apply knowledge and understanding of key aspects of the international taxation systems in Australia, Singapore and Malaysia;
• investigate, analyse and synthesise complex information, concepts and theories relating to international taxation, and identify the advantages and disadvantages of various alternative ways of structuring international taxation arrangements;
• conduct independent research into Australia's international tax rules and its international tax treaties with Singapore and/or Malaysia;
• use cognitive, technical and creative skills to generate and evaluate at an abstract level complex ideas and concepts relevant to policy issues concerning the design of tax systems and international tax rules.

Class participation: 10%

Class presentation: 30%

Research paper (2,250 words): 30%

Class test: 30%

Students are required to attend 36 hours of lectures over the duration of this semi-intensive unit.