International Tax: Principles, Structure

Subject 730-606 (2009)

Note: This is an archived Handbook entry from 2009. Search for this in the current handbook

Credit Points:
Level: Graduate/Postgraduate
Dates & Locations:

This subject has the following teaching availabilities in 2009:

August, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable

Semester 1, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 24 - 26 contact hours per subject.
Total Time Commitment: The time commitment for this subject depends on the candidates background and experience.
Prerequisites: N.A.
Corequisites: N.A.
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements: N.A.

Coordinator

Dr Michael Kobetsky
Subject Overview:

Objectives:

A student who has successfully completed this subject should:

  • Have an advanced understanding of the policies underlying Australia’s rules for taxing international transactions
  • Have a detailed knowledge ofthe foundational principles of law applicable to the taxation of inbound and outbound transactions.

Syllabus:

This subject is designed to explore in detail the fundamental principles of Australia’s international taxation regime. It will examine both the issues of tax design and policy, and the relevant provision in the legislation, cases and rulings.

Principal topics will include:

  • Principles of international taxation
  • Rules for determining residence and source
  • Domestic rules for the taxation of residents’ foreign income (foreign tax credit, accruals taxation of foreign income and exemption of foreign income)
  • Domestic rules for the taxation of non-residents’ Australian source income (interest, dividends, royalties and business profits)
  • Introduction to tax treaties
  • Introduction to thin capitalisation rules.
Assessment:
  • Assignment (30%)
     
  • Take-home examination (70%)
    Semester 1: 19–22 June
    Semester 2: 16–19 October,

    or
  • Research paper 7,000 words (70%) (topic approved by the subject coordinator)
    Semester 1: 22 June
    Semester 2: 10 December
Prescribed Texts: Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Please see the Subject Objectives for this information.
Links to further information: 730-606International Tax: Principles, StructureMelbourne Law Masters, postgraduate law, post-graduate law, graduate law2009P

Objectives:

A student who has successfully completed this subject should:

  • Have an advanced understanding of the policies underlying Australia’s rules for taxing international transactions
  • Have a detailed knowledge ofthe foundational principles of law applicable to the taxation of inbound and outbound transactions.

Syllabus:

This subject is designed to explore in detail the fundamental principles of Australia’s international taxation regime. It will examine both the issues of tax design and policy, and the relevant provision in the legislation, cases and rulings.

Principal topics will include:

  • Principles of international taxation
  • Rules for determining residence and source
  • Domestic rules for the taxation of residents’ foreign income (foreign tax credit, accruals taxation of foreign income and exemption of foreign income)
  • Domestic rules for the taxation of non-residents’ Australian source income (interest, dividends, royalties and business profits)
  • Introduction to tax treaties
  • Introduction to thin capitalisation rules.
  • Assignment (30%)
     
  • Take-home examination (70%)
    Semester 1: 19–22 June
    Semester 2: 16–19 October,

    or
  • Research paper 7,000 words (70%) (topic approved by the subject coordinator)
    Semester 1: 22 June
    Semester 2: 10 December
N.A. N.A.24 - 26 contact hours per subject.Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.Please see the Subject Objectives for this information.The time commitment for this subject depends on the candidates background and experience.N.A.Please see the subject homepage on the Melbourne Law Masters website for up to date timetable information.Dr Michael KobetskyLawLawNNNNParkvillePARKVILLEFor the latest information on this subject, please visit: http://www.masters.law.unimelb.edu.au/subject/730606730-6062August, Semester 1
Related Course(s): Master of International Business
Master of International Business

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