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Unit of study_

LAWS6091: Chinese International Taxation

2024 unit information

The object of this unit is to provide an overview of the income tax system of China and a detailed analysis of the most important legislative and treaty rules of China in the area of international income tax, especially in dealings with Australia. Upon successful completion of the unit, students will have an advanced understanding of the policies underlying the Chinese rules for taxing international transactions as well as a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions. This unit includes a study of: overview of the Chinese income tax system; taxation of inbound investment into China; taxation of outbound investment from China; transfer pricing issues, and China's tax treaties. Further information about this unit is available in the Sydney Law School timetable, unit of study outline and academic staff profile

Unit details and rules

Managing faculty or University school:


Code LAWS6091
Academic unit Law
Credit points 6
Assumed knowledge:
It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law

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

  • LO1. demonstrate a sophisticated understanding of the Chinese legal and tax culture and the Chinese way of thinking about tax law
  • LO2. demonstrate an in-depth knowledge about the framework and principles of international tax system in mainland China
  • LO3. understand and apply the basic technical international tax rules (inbound, outbound, and tax avoidance rules)
  • LO4. appreciate the Chinese tax rules in their interaction or conflict with other tax systems, especially those of the “home” jurisdiction of the foreign investors
  • LO5. situate international tax debate within the Chinese context.

Unit availability

This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.

The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.

Session MoA ?  Location Outline ? 
Intensive June 2024
Block mode Camperdown/Darlington, Sydney
Session MoA ?  Location Outline ? 
Intensive August 2020
Block mode Camperdown/Darlington, Sydney
Intensive June 2021
Block mode Remote

Modes of attendance (MoA)

This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.