LAWS5232 Double Tax Agreements and International Tax Law

Credit
6 points
Offering
(see Timetable)

If this unit does not have an online alternative, then students who are presently unable to enter Western Australia and whose studies would be delayed by an inability to complete this unit, should contact the unit coordinator (details given on this page) to ascertain, on an individual case-by-case basis, if alternate arrangements can be made to support their study in this unit.

AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Content
This unit examines the core principles of international tax law and is not based upon Australia tax law. It examines these core principles as they apply around the world and the policy issues supporting them. It thoroughly examines double taxation agreements with a focus on the current version of the OECD model. It considers global issues in relation to transfer pricing and thin capitalisation rules as well as the topic of international tax avoidance. It also considers current debates in relation to base erosion and profit shifting.
Outcomes
Students are able to (1) demonstrate a thorough understanding of the core principles of international tax law and the policy issues in relation to these around the world; (2) analyse and apply double tax agreements; (3) critically evaluate the core principles and debates around double tax agreements; (4) demonstrate an understanding of the international application of transfer pricing and thin capitalisation rules; (5) evaluate different international approaches to tax avoidance; (6) critically engage in the current debate on international tax concepts and base erosion and profit shifting; (7) apply appropriate research methods to answer complex questions in relation to the cross border taxation, and find, understand and apply a wide range of legal and academic sources to cross border tax issues; (8) effectively communicate, both in writing and orally, their analyses and conclusions in relation to cross border taxation; and (9) organise their work effectively and work autonomously, and reflect upon and use feedback.
Assessment
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
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