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Unit of study_

CLAW6038: Global Tax Strategy in Digital Economy

Semester 2, 2022 [Normal day] - Camperdown/Darlington, Sydney

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.

Unit details and rules

Unit code CLAW6038
Academic unit
Credit points 6
Assumed knowledge

This unit is designed for students with no prior knowledge in taxation

Available to study abroad and exchange students


Teaching staff

Coordinator Ka Ting,
Type Description Weight Due Length
Final exam (Record+) Type B final exam Final Exam
50% Formal exam period 2 hours
Outcomes assessed: LO1 LO2 LO3
In-semester test (Record+) Type B in-semester exam Mid-semester Test
20% Week 07
Due date: 16 Sep 2022 at 14:00
1 hour
Outcomes assessed: LO1 LO2 LO3
Small continuous assessment Individual Assignment
30% Weekly 600 words each
Outcomes assessed: LO1 LO2 LO3
Type B final exam = Type B final exam ?
Type B in-semester exam = Type B in-semester exam ?

Assessment summary

Individual assignments: There will be a total of 9 tutorial questions in the semester.  You have to submit 3 answers for marking and can choose which 3 questions you want to attempt.  Each answer is worth 10 marks.  If you prefer, you can submit one more answer for marking, and will get the best 3 marks out of the 4 answers.  This assessment is designed to help you to learn and improve over the course of the semester through the feedback given to your answers.

Mid-semester test and final exam: Details of these assessments will be provided when we get closer to the test and the exam.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name

Mark range


High distinction

85 - 100

Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school. 


75 - 84

Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.


65 - 74

Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.


50 - 64

Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school. 


0 - 49

When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

  • Deduction of 5% of the maximum mark for each calendar day after the due date.
  • After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

To be fair to all students, late submission of individual assignment will not be marked, as the answer would have been discussed in class by then.

Academic integrity

The Current Student website  provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.  

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

You may only use artificial intelligence and writing assistance tools in assessment tasks if you are permitted to by your unit coordinator, and if you do use them, you must also acknowledge this in your work, either in a footnote or an acknowledgement section.

Studiosity is permitted for postgraduate units unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission.

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

WK Topic Learning activity Learning outcomes
Week 01 Overview Lecture (3 hr)  
Week 02 Residence and source principles Lecture (3 hr)  
Week 03 Taxation of companies Lecture and tutorial (3 hr)  
Week 04 Taxation of company groups Lecture and tutorial (3 hr)  
Week 05 International taxation of residents and non-residents Lecture and tutorial (3 hr)  
Week 06 Tax treaties Lecture and tutorial (3 hr)  
Week 07 Mid-semester test Lecture (1 hr) LO1 LO2 LO3
Week 08 Transfer pricing Lecture and tutorial (3 hr)  
Week 09 Interest limitation regime Lecture and tutorial (3 hr)  
Week 10 Controlled foreign company regime Lecture and tutorial (3 hr)  
Week 11 International tax structures Lecture and tutorial (3 hr)  
Week 12 Anti-BEPS strategies Lecture and tutorial (3 hr)  
Week 13 Review and revision Lecture (3 hr)  

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

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.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1 Depth of disciplinary expertise

Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.

GQ2 Critical thinking and problem solving

Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.

GQ3 Oral and written communication

Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.

GQ4 Information and digital literacy

Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.

GQ5 Inventiveness

Generating novel ideas and solutions.

GQ6 Cultural competence

Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.

GQ7 Interdisciplinary effectiveness

Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.

GQ8 Integrated professional, ethical, and personal identity

An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.

GQ9 Influence

Engaging others in a process, idea or vision.

Outcome map

Learning outcomes Graduate qualities

This section outlines changes made to this unit following staff and student reviews.

Adding ULOs and assessments as approved.


The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

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