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Unit of study_

LAWS6091: Chinese International Taxation

Intensive June, 2024 [Block mode] - Camperdown/Darlington, Sydney

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 https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable, unit of study outline https://www.sydney.edu.au/units and academic staff profile https://www.sydney.edu.au/law/about/our-people/academic-staff.html

Unit details and rules

Unit code LAWS6091
Academic unit Law
Credit points 6
Prohibitions
? 
None
Prerequisites
? 
None
Corequisites
? 
None
Assumed knowledge
? 

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

Available to study abroad and exchange students

No

Teaching staff

Coordinator Michael Dirkis, michael.dirkis@sydney.edu.au
Type Description Weight Due Length
Supervised exam
? 
Final exam (60%)
On-campus, supervised final exam
60% Formal exam period 2.5 hours
Outcomes assessed: LO1 LO2 LO3 LO4 LO5
Participation group assignment Structured class participation (20%)
On-call and/or panelist for specific assignment.
20% Ongoing 10 minutes
Outcomes assessed: LO1 LO2 LO3 LO4 LO5
Assignment Individual Reflection Note (20%)
Individual reflection notes on designated readings
20% Ongoing
Due date: 03 May 2024 at 18:00

Closing date: 03 May 2024
2000 words / 4 weeks
Outcomes assessed: LO1 LO2 LO3 LO4 LO5
group assignment = group assignment ?

Assessment summary

1) Individual reflection note (20%) Each student is required to submit a written reflection note about the Required Readings. This reflection note must: 
a)    ask one (1) substantive question about EACH item of the Required Readings listed in the Reading Guide. The Reading Guide will be released prior to class start. 
b)    provide a brief explanation (up to 200 words) as to why and how your question is interesting and/or important to your understanding of the Required Reading.
c)    have the total number of words (all inclusive) up to 2000 words.
This reflection note must be submitted to Canvass no later than 6.00pm on May 3, 2024 Sydney, Australia time.

This Reflection Note will be graded based on: 1) the clarity of the question; 2) demonstrated understanding of the Required Reading; and 3) conformity with the required format and structure (see below). 

Format and Structure 
-    Cover page: Student ID, date of submission and word count
-    Structure: follow the listing of Required Readings at the end of each session in the Reading Guide. 

Late submissions will not be graded. Words exceeding 2000 words will not be read. The outcome of a grant of special consideration application may include an alternative task, at the discretion of the Unit Coordinator.


2) Structured class participation (20%)

Students will work in groups. Each student will be “on call” and/or panelist for specific assignment as listed in the Reading Guide under “Student Activity”. 

Students will be assigned to five groups: 

  • Group 1: students whose last name starts with letter A to H
  • Group 2: students whose last name starts with letter J to L
  • Group 3: students whose last name starts with letter M to S
  • Group 4: students whose last name starts with letter T to X
  • Group 5: students whose last name starts with letter Y to Z

Class participation is individually graded based on: a) the presence of the student; b) the quantity and quality of participation in answering questions and/or leading a discussion; c) contribution to discussions outside the assigned topics. 

This task requires students to understand the key concepts and principles of the readings in relation to the specific question allocated and assesses the student’s capacity to demonstrate critical thinking. The outcome of a grant of special consideration application may include an alternative task, at the discretion of the Unit Coordinator.


3) Final exam (60%) 
The Final Exam will be held on-campus and supervised. It will be an open book exam (hard copy/printed materials only, no electronic devices) in the form of problem style questions. It is a handwritten pen and paper test. 
The exam is 2.5 hours with an additional 30 minutes reading time. 3 hours total duration.  The exam questions will reflect the unit materials and discussions.
This final exam will be taking place during the formal exam period commencing 3 June 2024 Sydney, Australia time. The exam timetable will be released by the Exams Office in due course. For further information, please refer to the Exam Timetable: https://www.sydney.edu.au/students/exams/timetables.html

 

Special consideration: Successful grants of Special Consideration may involve alternative tasks, as appropriate. 

Word limit penalty: A piece of assessment which exceeds the prescribed word limit will attract a penalty of 10% of the total marks available for the piece of assessment for every 100 words, or part thereof. The total word count for essay and other written assessments will include all footnotes and any bibliography (if required).  

Use of editors or proof-readers: The use of assistance in preparing and editing assessment tasks in this unit of study is strictly prohibited. Assistance includes human and automated writing tools (not including spell checking). The use of Studiosity does not breach this rule but must be acknowledged. 

Assessment requirements to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study. 

 

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2021 (Schedule 1). 

These guidelines are designed to provide students with an understanding of the standards applied when grading assessments. Students should note that the type of assessment will affect the relevance of each factor. For example, the amount and type of research required will vary between a research essay, which will require independent research beyond the prescribed materials, and a problem question which may only require appropriate analysis of the prescribed materials. Conversely application of law to the facts is crucial in problem questions, where often less so in research essays.
These standards may be applied in conjunction with specific marking criteria.

 

 

Result name

Mark range

Description

High distinction

85 - 100

Work receiving a high distinction grade will generally exhibit the following characteristics:
• Completely answers the question.
• Contains striking originality of approach or analysis.
• Demonstrates exhaustive or innovative research (where independent research required).
• Exceptionally well written, structured and expressed.
• Is otherwise exceptional in some way.

Distinction

75 - 84

Work receiving a distinction grade will generally exhibit the following characteristics:
• Completely answers the question.
• Achieves a critical and evaluative approach to the issues.
• Content and structure is well organised in support of the argument.
• Demonstrates extensive research and analysis to support a well-documented argument.
• Generally well expressed and free from errors.
• Has a clear structure and is well articulated.

Credit

65 - 74

Work receiving a credit grade will generally exhibit the following characteristics:
• Covers main issues fairly well in answering the question.
• Contains no significant errors
• Demonstrates an attempted critical approach to the issues.
• Demonstrates reasonably sound research and analysis in addressing the key issues.
• Has a clear structure and reasonably clear expression.

Pass

50 - 64

Work receiving a pass grade will generally exhibit the following characteristics:
• Identifies the key issues but does not follow through with a reasoned argument.
• Contains some significant errors.
• Displays satisfactory engagement with the key issues.
• Offers descriptive summary of material relevant to the question.
• Superficial use of material and may display a tendency to paraphrase.
• Demonstrates little evidence of in-depth research or analysis.
• Adequate expression.
• Overall, demonstrates the minimum level of competence in the assessment and satisfies the requirements to proceed to higher-level studies in the degree or subject area.

Fail

0 - 49

Work may fail for any or all of the following reasons:
• Does not answer the question.
• Contains significant or numerous errors.
• Few or no identifiable arguments.
• Content that is inappropriate or irrelevant.
• Lack of research or analysis.
• Difficult or impossible to understand through poor grammar, expression or structure.
• Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see sydney.edu.au/students/guide-to-grades.

 

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:

Late submissions for the Individual reflection note (20%) will not be graded. The late submission of a piece of assessment, without an approved extension, will attract a penalty of 10% of the total marks available for the piece of assessment per 24 hours or part thereof, after the due time on the due date. For example, a submission after the due time but before the same time the following day will attract a 10% penalty.

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.

Support for students

The Support for Students Policy 2023 reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy 2023. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

WK Topic Learning activity Learning outcomes
Week -02 “China and the World” & the Chinese Legal System Seminar (3 hr) LO1 LO2 LO3 LO4 LO5
Chinese Tax Structure and Tax Administration Seminar (3 hr) LO1 LO2 LO3 LO4 LO5
Individual Income Tax Seminar (5 hr) LO1 LO2 LO3 LO4 LO5
Enterprise Income Tax - system design Seminar (2.5 hr) LO1 LO2 LO3 LO4 LO5
Non-Residents Doing Business In China Seminar (2.5 hr) LO1 LO2 LO3 LO4 LO5
Non-Resident Investing in China Seminar (2.5 hr) LO1 LO2 LO3 LO4 LO5
Foreign-Invested Companies and Transfer Pricing Seminar (2.5 hr) LO1 LO2 LO3 LO4 LO5
Resident Companies Investing Overseas Seminar (2.5 hr) LO1 LO2 LO3 LO4 LO5
BEPS and BEPS 2.0 Seminar (2.5 hr) LO1 LO2 LO3 LO4 LO5

Attendance and class requirements

Attendance: All students are required to attend at least 70% of classes to satisfy the pass requirements for each unit of study. Failure to meet this requirement may result in a student being precluded from submitting the final assessment. 

For units offered in Intensive mode, participation in all scheduled sessions may be expected by a Unit Coordinator in order to satisfy the requirements of the unit. 

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer, and a link to the library website where this is set out comprehensively is available at Referencing and Citation Styles: AGLC4  

 

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.

Required readings

Jinyan Li, International Taxation in China: A Contextualized Analysis (IBFD, 2016)

 

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. 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.

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
GQ1 GQ2 GQ3 GQ4 GQ5 GQ6 GQ7 GQ8 GQ9

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

No changes have been made since this unit was last offered.

Disclaimer

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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