LAWS6109 - UK International Taxation

Objectives

Acquire an understanding of the domestic provisions of UK income tax and CGT law dealing with international transactions, as well as UK treaties and the impact of EU law on the UK tax system.
Gain an overview of the income tax system of the UK and a detailed analysis of the most important legislative and treaty rules of the UK in the international income tax area, especially in dealings with Australia.
Obtain an advanced understanding of the policies of the UK rules for taxing international transactions as well as a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions in the UK.

Content

Overview of the UK income tax system; taxation of inbound investment in the UK; taxation of outbound investment in the UK; transfer pricing in the UK; UK tax treaties; Australia UK Tax Treaty.

Session

Semester 1 Intensive
19-21 & 24-25 May 2010

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

1 x Take-Home Exam or Research Essay (100%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS 6128 - Comparative International Taxation or LAWS 6825 - The Impact of Tax on Business Structures & Operations before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Courses this unit is available in

Sydney Law School