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Unit of study_

Comparative International Taxation - LAWS6128

Year - 2020

Comparative International Taxation is a detailed study of the basic principles of international taxation (residence, source, relief from international double taxation, anti-deferral rules, withholding tax, transfer pricing, thin capitalisation, and tax treaties). The unit is taught from a global perspective with the emphasis being on comparative analysis (focusing particularly on Anglo, US and continental European approaches, and also developed and developing country approaches). The unit examines the core issues in developing international tax rules and identifies different approaches countries have taken in dealing with these issues. As part of this study, recent trends in international tax rule development will be identified (particularly in the context of globalisation) and critiqued. Students should gain an understanding of the different approaches that countries have taken in the development of their international tax rules.

Oct 27, 28 & Nov 2, 3 (9-5)

in-class test (20%) and 2hr exam (80%)

Additional information
Academic Profile The unit is also available on a Continuing Professional Development basis

Assumed knowledge
It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.


Faculty: Sydney Law School

Intensive November

19 Oct 2020

Department/School: Law
Study Mode: Block mode
Census Date: 13 Nov 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: No
Faculty/department permission required? No
More details
Unit of Study coordinator: Assoc Prof Celeste Black (Coordinator), Prof Michael Dirkis
HECS Band: 3
Courses that offer this unit

Non-award/non-degree study If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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