International Tax: Anti-avoidance
Subject LAWS90017 (2016)
Note: This is an archived Handbook entry from 2016.
|Dates & Locations:|| |
This subject has the following teaching availabilities in 2016:August, Parkville - Taught on campus.
This subject has a quota of 30 students. Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Timetable can be viewed here. For information about these dates, click here.
|Time Commitment:||Contact Hours: 24-26 hours |
Total Time Commitment:
The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.
Melbourne Law Masters Students: None
JD Students: Successful completion of the below subject:
Study Period Commencement:
Semester 1, Semester 2
|Recommended Background Knowledge:||
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
|Non Allowed Subjects:||None|
|Core Participation Requirements:||
The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact Student Equity and Disability Support.
Professor Lee Burns (Coordinator)
Phone: +61 3 8344 6190
This subject takes the joint OECD/G20 Base Erosion Profit Shifting (BEPS) project as its starting point in examining rules under the Australian income tax legislation and tax treaties for dealing with international tax avoidance. The subject will include a detailed study of Australia’s anti-deferral rules, including their interactions and reconciliations. Other major BEPS issues to be examined include thin capitalisation, cross-border tax arbitrage, treaty shopping and taxation of digital transactions. The subject will critically examine the policy underlying Australia’s rules and evaluate whether their technical implementation achieves their policy objectives. There will be consideration of the ongoing reform of the rules, including international developments through the BEPS process. BEPS has the potential to redefine the rules for dealing with international tax avoidance and students working in international tax need to be aware of how these rules are being developed and reformed both globally and in Australia.
Principal topics include:
A student who has successfully completed this subject will:
Take-home examination (5,000-6,000 words as specified in the subject reading guide) (100%) (23 - 26 September)
A minimum of 75% attendance is a hurdle requirement.
Specialist printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
|Breadth Options:|| |
This subject is not available as a breadth subject.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
|Links to further information:||www.law.unimelb.edu.au/subject/LAWS90017/2016|
Graduate Diploma in Legal Studies |
Graduate Diploma in Tax
Master of Commercial Law
Master of International Tax
Master of Laws
Master of Public and International Law
Master of Tax
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