LAW4533 - International and comparative taxation law - 2019

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.

On completion of this unit, a student should be able to:

• demonstrate a cognitive appreciation of the principles of international tax law and tax system design;
• critically analyse, articulate and apply a variety of substantive international taxation law concepts
• understand the broad framework of Australia's international tax rules;
• demonstrate legal research and reasoning skills and professional judgment to generate appropriate responses to international taxation law problems;
• critically assess international taxation law policies and principles
• generate appropriate responses to technical international tax law problems; and
• engage in discussion about jurisdictional and policy issues relating to international tax law.

Class participation: 10%

Class presentation: 30%

Research paper (2,250 words): 30%

Class test: 30%

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information