UNSW Handbook Course - International Tax: Design & Structure

International Tax: Design & Structure - ATAX0628


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.12500 (more info)
	Indicative Contact Hours per Week: 0
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

This course addresses the fundamental building blocks of those parts of domestic income tax systems that deal with cross border investment and income flows. A comparative approach will be adopted in order to highlight the different approaches that can be, and are, adopted by different jurisdictions in dealing with these issues. This comparative approach will extend to consideration of the outcomes that different approaches produce and the influences (such as tax policy, historical and/or cultural factors) which have contributed to the adoption of these differing approaches. Issues dealt with in the course include: jurisdictional nexus rules (residence and source); taxation of cross border active income flows; taxation of cross border passive income flows; unilateral measures adopted for the relief of double taxation; host country and home country considerations in taxing cross border business activities; international anti-avoidance provisions; and double tax treaties.

Recommended Prior Knowledge

There are no formal prerequisites, however an understanding of the material covered in ATAX0320/0420/0520 Principles of Australian International Taxation (or an equivalent course dealing with another tax jurisdiction) would be most desirable.

Course Objectives

To explain the fundamentals of international tax and how it works in practice
To understand fundamental tax concepts such as: residence; source; double taxation and double taxation relief; withholding tax; Double Tax Agreements; international tax avoidance and the measures adopted to combat it
To focus on how residents and non-residents are taxed in different jurisdictions
To analyse the different approaches that jurisdictions can adopt in addressing these issues, the different design imperatives that led to these different approaches and the different outcomes (from both a practical and policy perspective) that they produce

Main Topics

Introduction and conceptual framework
Taxation of residents and double tax relief
Taxation of non-residents
International anti-avoidance measures
Double Tax Agreements (DTAs)
Additional case studies

Assessment

2 assignments
1 exam

Course Texts

Prescribed
Arnold B & McIntyre M, International Tax Primer (Kluwer Law International, 2nd ed, 2002)

The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:

Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp

Recommended

Isenbergh J, International Taxation (New York: Foundation Press, 2000)
Ault H & Arnold B, Comparative Income Taxation: A Structural Analysis (Kluwer Law International, 2nd ed, 2004)
OECD Committee on Fiscal Affairs, Model Tax Convention on Income and on Capital (OECD, Condensed Version, 15 July 2005). (This is available from the OECDSource database through Sirius on the UNSW Library system.)

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