International Tax: Principles, Structure

Subject LAWS70006 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

Semester 1, Parkville - 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: The total class time is between 24 and 26 hours.
Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject.
Prerequisites: Visit the Melbourne Law Masters website for more information about this subject.
Corequisites: Visit the Melbourne Law Masters website for more information about this subject.
Recommended Background Knowledge: Visit the Melbourne Law Masters website for more information about this subject.
Non Allowed Subjects: Visit the Melbourne Law Masters website for more information about this subject.
Core Participation Requirements: Visit the Melbourne Law Masters website for more information about this subject.

Coordinator

Assoc Prof Michael Kobetsky

Contact

For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.au
Subject Overview:

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

Principal topics will include:

  • Principles of international tax
  • Rules for determining residence and source
  • The application of tax treaties
  • Domestic rules for the taxation of residents' foreign income (foreign income tax offsets, accruals taxation of foreign income and exemption of foreign income)
  • Domestic rules for the taxation of non-residents' Australian income (interest, dividends, royalties and business profits)
  • Introduction to thin capitalisation rules.
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 of the foundational principles of law applicable to the taxation of inbound and outbound transactions.
Assessment:

Assignment (30%)
Take-home examination (70%) (9-12 July)
or
7,000 word research paper (70%) (12 July) on a topic approved by the subject coordinator
Prescribed Texts: Visit the subject website for more information
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Visit the Melbourne Law Masters website for more information about this subject.
Links to further information: http://www.masters.law.unimelb.edu.au/
Related Course(s): Master of International Business
Master of International Business

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