LAW5617 International and comparative taxation law

This unit will examine Australia's taxation laws from an international and comparative perspective. It will outline the broad features of the Australian tax system and compare and contrast these features with the broad features of the Malaysian and Singaporean tax systems. Aspects of certain other countries tax regimes will also be briefly considered. Similarities and differences between the various regimes will be highlighted, discussed and analysed. The unit will focus on income tax and goods and services tax. It will use the Australian tax system as the basis for further comparative discussion. Special attention will be devoted to discussing Australia's international tax rules and its international tax treaties with Singapore and/or Malaysia. Broad policy issues relating to the design of tax systems and international tax rules will also be considered.