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This unit considers emerging issues in the field of international tax, encompassing both developments in domestic international tax law and tax treaties across the globe. Topics will include the work of the OECD and United Nations on tax treaty issues and, in particular, the OECD/G20 project on Base Erosion and Profit Shifting (BEPS) and the Global Anti-Base Erosion Model Rules (Pillar 2 鈥� GloBE rules). It will consider issues from both a global and Australian perspective. Topics covered will reflect recent developments and emerging issues in international tax such as the OECD and UN tax policy development processes, the Inclusive Framework on BEPS, high value services, the digital economy, transfer pricing, harmful tax practices, treaty abuse, non-discrimination, entity taxation, hybrid mismatch rules, transparency and assistance in collection, dispute resolution including MAP and mandatory binding arbitration. Upon completion of this unit, students will have a developed understanding of the current driving forces and issues in the development of tax treaties and domestic international tax legal rules. Refer to the Sydney Law School timetable - https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable.
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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It is assumed that students undertaking this unit have an understanding of international taxation law and tax treaties commensurate with that which would be obtained from completing undergraduate study in international tax or five years working in a role that involved international tax matters. For students who do not have such knowledge or work experience they first should undertake LAWS6128 Comparative International Tax, LAWS6209 Australian International Tax or LAWS6177 Tax Treaties before enrolling in this unit. |
At the completion of this unit, you should be able to:
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| Session | MoA ? | Location | Outline ? |
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Semester 2 2027
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Normal evening | Castlereagh St, Sydney |
Outline unavailable
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