LAWS6128 - Comparative International Taxation

Objectives

Gain an understanding of the principles of international tax and the policy options in international tax rule development.
Undertake a comparative analysis of Anglo, US and Continental European approaches, and developed and developing country approaches, to international tax.
Examine recent issues impacting on the application of international tax rules.

Content

Residence; source; relief from international double taxation; anti-deferral rules; non-resident taxation including withholding tax; transfer pricing; thin capitalisation; hybrid entities; cross border tax arbitrage; and tax treaties.

Session

Semester 1 Intensive
17-19 & 22-23 March 2010

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

Assessment

1 x 4,000 Word Essay (40%)
1 x Two-Hour Exam or Research Paper (60%)

Textbook

Thuronyi (ed), Tax Law Design and Drafting Vols 1 & 2 ; Ault and Arnold, Comparative Income Tax

Courses this unit is available in

Sydney Law School