LAW3600 Global issues in international and comparative taxation law
Faculty of Law
LAW3600 Global issues in international and comparative taxation law is a level 3, 6-credit-point, undergraduate unit from the Faculty of Law. It isn't offered in 2026. It has no prerequisites.
- Credit points
- 6
- Offered in 2026
- Not offered
- Assessment
- No exam
- 4 tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before LAW3600
Prohibitions
You can't enrol if you have passed any of these.
After LAW3600
No unit lists LAW3600 as a prerequisite in the 2026 handbook.
Enrolment rules
Bachelor of Laws (Honours) students must have completed at least 60 credit points of law study
B2026 Bachelor of Business and Commerce students must have completed 48 credit points of study.
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit examines key aspects of the tax regimes of several countries, including Australia, Malaysia, Singapore and New Zealand. It identifies and compares the main similarities and differences between the regimes and focuses on the special tax rules that exist in these countries for dealing with cross-border and international commercial transactions. Specific topics covered include, calculating tax liabilities, tax rates, jurisdiction to tax, residence and source, property and transactional taxes (eg land taxes, stamp duties and land taxes), capital gains and similar taxes, foreign tax credits, withholding taxes, double tax agreements, transfer pricing, tax incentives, tax havens and base erosion and profit shifting.
Offerings in 2026
The 2026 handbook lists no offerings for LAW3600.
Assessment
- Class participationDemonstration10%
- Class testQuiz / Test25%
- Class presentationPresentation25%
- Research essayWritten40%
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
Demonstrate understanding of the key similarities and differences between various countries’
tax regimes and their international tax rules; - 2
Analyse and evaluate selected key global issues in international tax law from a range of practice,
policy and theoretical perspectives; - 3
Conduct research, evaluate and synthesise complex information in order to respond to complex
issues relating to selected key global issues in international tax law - 4
Communicate effectively, appropriately and persuasively in various forms.
Workload and teaching
- Workshops36 hours
- Teaching approachActive learning
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. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
Learning resources
Required resources
See the Moodle unit page for prescribed and recommended resources. Prescribed texts are usually available for purchase through the University Bookstore and are sometimes available for short-term loan or as eBooks through the library.
Common questions
What are the prerequisites for LAW3600?
LAW3600 has no prerequisites, but enrolment rules apply.
When is LAW3600 offered?
LAW3600 has no offerings listed in the 2026 handbook.
How much work is LAW3600?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does LAW3600 have an exam?
No. LAW3600 has 4 assessment tasks and no exam.