BTX5235 International taxation law
Faculty of Business and Economics
BTX5235 International taxation law is a level 5, 6-credit-point, undergraduate and postgraduate unit from the Faculty of Business and Economics, offered in 2027 in Semester 2 at Caulfield. It needs BTX3931, BTF5965, LAW4704 or LAW5350.
- Credit points
- 6
- Offered in 2027
- Semester 2
- Caulfield
- Assessment
- No exam
- 3 tasks
- Workload
- 144 hours
- per semester
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Requisites
Before BTX5235
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After BTX5235
No unit lists BTX5235 as a prerequisite in the 2027 handbook.
Equivalent units
The same content under another code. Only one of them counts.
Overview
The unit offers an excellent opportunity to build on existing working knowledge of core tax principles and to examine contemporary international tax law issues facing corporate and individual taxpayers. Emphasis is placed on both existing and emerging OECD and United Nations international tax law initiatives. The unit is designed to cater for the emerging needs of global business professionals and advisers. You will acquire theoretical and technical knowledge and exercise judgement in exploring and resolving contemporary international tax law controversies.
Offerings in 2027
| Teaching period | Campus | Mode |
|---|---|---|
| Second semester | Caulfield | On campus |
Assessment
- Quiz / Test20%
- Written30%
- Project50%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 1
evaluate the principles of international tax law applicable in Australia's international tax framework
- 2
critically examine the global tax challenges of the age within the international tax reform agenda of the OECD and UN
- 3
analyse the tax issues affecting businesses operating in a global context
- 4
formulate reasoned responses to the contemporary and emerging international tax law disputes.
Workload and teaching
- Tutorials24 hours
- Teaching approachCase-based teaching
- Teaching approachProblem-based learning
- Teaching approachEnquiry-based learning
- Teaching approachActive learning
- Teaching approachResearch activities
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit includes case-based teaching, where you apply your knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in enquiry-based learning, where you will be encouraged to use your own knowledge to develop and engage in a process of enquiry, study and research to identify areas to be investigated and an approach to doing so.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
Learning resources
Required resources
(1) For ongoing current issues, the CE will prepare tailored subject readings, case studies, and materials on legislative developments;
(2) for established and conventional matters, the unit will rely on the following textbook: "Australian International Income Taxation" by Michael Walpole, John McLaren, Sunita Jogarajan, Michael Dirkis, John Taylor (Thomson Reuters, 2021).
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator.
Contacts
- Chief Examiners
- Dr Shafi Khan
Common questions
What are the prerequisites for BTX5235?
You need BTX3931, BTF5965, LAW4704 or LAW5350 before you enrol.
When is BTX5235 offered?
In 2027, BTX5235 runs in Semester 2 at Caulfield.
How much work is BTX5235?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTX5235 have an exam?
No. BTX5235 has 3 assessment tasks and no exam.
More details
- Credit points
- 6
- Level
- 5
- Study level
- Undergraduate and Postgraduate
- Faculty
- Faculty of Business and Economics
- Organisational unit
- Department of Business Law and Taxation
- Type
- Coursework
- EFTSL
- 0.125
- Student contribution
- SCA Band 4
- Study abroad
- Not available
- Handbook years
- 2027