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Unit of study_

CLAW6038: Global Tax Strategy in Digital Economy

The rise of the digital economy imposes challenges as well as provides opportunities for multinational enterprises with respect to their tax strategies. The increasing globalisation and integration of operations of digital businesses, together with the ingenuity of the army of tax advisors, exacerbates the international tax avoidance issues. This unit introduces students to international tax principles and practices in the digital economy. Students learn how the international tax strategies are formulated and implemented to minimise global tax liabilities. Case studies of major multinational enterprises, both in Australia and overseas, are used to analyse and evaluate the International tax rules and business tax strategies. This unit covers the fundamental residence and source principles, the taxation of company groups, the taxation of inbound and outbound investments, the taxation of international finance, and common international tax strategies of multinational enterprises.

Code CLAW6038
Academic unit
Credit points 6
Assumed knowledge:
This unit is designed for students with no prior knowledge in taxation

At the completion of this unit, you should be able to:

  • LO1. Analyse and critically evaluate alternative tax policies based on a good understanding of key concepts of taxation and major constraints in the digital economy.
  • LO2. Determine tax implications of various transactions by applying knowledge of the tax law and practice for individuals and businesses.
  • LO3. Compute tax liabilities for individuals and businesses in the global business environment.

Unit outlines

Unit outlines will be available 2 weeks before the first day of teaching for the relevant session.

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