There are now 3 possible online modes for units:
Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.
Units available in Online Restricted mode have been adapted for online study only for those students who require the unit to complete their studies and who are unable to attend campus due to COVID border closures. To be enrolled in a unit in Online Restricted mode, students should contact their Student Advising Office through askUWA and include which of the below criteria applies:
- You are a student who is currently offshore and unable to enter Australia.
- You are a student in Australia who is impacted by state or regional border closures.
Click on an offering mode for more details.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times.
Not available for self-enrolment. Restricted to enrolment by students unable to attend campus due to COVID border closures. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.
LAWS5232 Double Tax Agreements and International Tax Law
- 6 points
Availability Location Mode Non-standard teaching period UWA (Perth) Face to face
- 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.
- 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.
- 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.
For units commencing in May 2022 or later the availability of the supplementary assessment is subject to confirmation.Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
Except where supplementary assessment is not available in a unit, it will be offered to students in all units who:
- Are in good academic standing overall;
- Have submitted all assessment items in the unit;
- No finding of academic misconduct has been made against them in the unit concerned.
Additionally student may apply for supplementary assessment in any unit which is the final unit required for graduation in there course and where they have achieved a mark between 45 and 49 for the unit overall, or the same mark in any failed component item in the unit.
- Unit Coordinator(s)
- Professor Nolan Sharkey
- Unit rules
- Advisable prior study:
- previous study
orknowledge of tax law is strongly advised
- Contact hours
- Students must attend every day of the intensive period between 27 - 30 September