LAWS5235 Taxation Law of a Foreign State

6 points
(see Timetable)
Non-standard teaching periodUWA (Perth)Face to face
This unit examines the key principles of the income taxation and other relevant tax of a foreign state. It also examines the tax administration system and relevant legal and equivalent institutions. The primary focus is on the taxation of inbound investment, outbound investment and trade by the state. The operation of double taxation agreements is also covered. Core concepts studies are residence and sources rules; corporate tax rules; taxation of passive income flows and anti-tax avoidance rules.
Students are able to (1) demonstrate a thorough understanding of the legal and administrative environment of a specific state; (2) critically evaluate the primary sources of tax law in a given foreign state; (3) analyse the core concepts which underpin the income tax law of a given foreign state; (4) apply thorough knowledge of how a foreign state taxes cross-border investment and transactions; (5) demonstrate an applied knowledge of how the double tax agreement network, as well as the anti-avoidance rules, of a foreign state operates; (6) demonstrate a thorough applied knowledge of how a foreign state taxes individuals who enter or depart its territory; (7) use appropriate research methods to answer complex questions in relation to cross border taxation in a foreign state, and find, understand and apply a wide range of legal and academic sources to questions of tax law in a foreign state; (8) effectively communicate, both in writing and orally, their analyses and conclusions in relation to questions of tax law in a foreign state; and (9) organise their work effectively and work autonomously, and reflect upon and use feedback.
Indicative assessments in this unit are as follows: (1) research essay; (2) examination; and (3) in-class presentation and participation. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Professor Nolan Sharkey
Unit rules
Advisable prior study:
previous study or knowledge of tax law is strongly advised
Contact hours
Students must attend every day of the intensive period, 24-27 November. Refer to the timetable website for further information.
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook. Reading lists and essential textbooks are subject to change each semester. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus. Copies of textbooks and other readings will be made available for students to access from the Library, online wherever possible as well as in print.