Useful links
Unit of study_
LAWS6153: Comparative Corporate Taxation
2024 unit information
Globalisation is driving corporate tax systems closer together and often into conflict. For many tax practitioners, it is now not enough to know their own corporate tax system - they must grapple with and question the operation of other corporate tax systems. This unit seeks to develop an ability to understand and analyze any corporate tax system and assess its impact on corporate decision making. With a dedicated textbook (written by the presenter), it does this by comparing a number of influential and archetypal corporate tax systems (both common law and civil law) and assessing their behaviour in the context of a number of practical problems. For tax professionals, the unit develops an ability to ask direct and informed questions about a foreign corporate tax system and discuss that system at a high level with foreign tax professionals. Topics include: corporate entities and hybrids, groups, interface with accounting, service companies, debt vs. equity, dividend relief, cross-border issues, incorporation, takeovers, trading in loss companies, share buy-backs, liquidation, bonus issues, convertible notes, mergers and demergers. This unit contrasts the corporate tax systems of Australia, China, Germany and the US and will consider recent reform proposals. 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
Managing faculty or University school:
Law
| Code | LAWS6153 |
|---|---|
| Academic unit | Law |
| Credit points | 6 |
|
Prerequisites:
?
|
None |
|---|---|
|
Corequisites:
?
|
None |
| Prohibitions:
?
|
None |
| 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. Analyse a variety of influential and archetypal corporate tax systems, including frameworks from common law and civil law
- LO2. Evaluate the policies underlying variations between corporate tax systems and their impact on corporate decision making
- LO3. Critically apply statutory approaches from various jurisdictions to factual situations involving commercial and private relationships
- LO4. Conduct comprehensive legal research to compare corporate tax systems, synthesising complex information to solve problems, propose reforms and suggest improvements
- LO5. Communicate complex corporate taxation concepts and analysis effectively to both specialist and non-specialist audiences, including the ability to argue persuasively
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.
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.
