Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Click on an offering mode for more details.

Unit Overview

Description

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.

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Outcomes

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.

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.



Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

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, 27-30 May 2024. 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.
  • Visit the Essential Textbooks website to see if any textbooks are required for this Unit. The website is updated regularly so content may change. Students are recommended to purchase Essential Textbooks, but a limited number of copies of all Essential Textbooks are held in the Library in print, and as an ebook where possible. Recommended readings for the unit can be accessed in Unit Readings directly through the Learning Management System (LMS).
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.