LAW5661 Global issues in international and comparative taxation law
Faculty of Law
LAW5661 Global issues in international and comparative taxation law is a level 5, 6-credit-point, postgraduate 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
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before LAW5661
Prohibitions
You can't enrol if you have passed any of these.
After LAW5661
No unit lists LAW5661 as a prerequisite in the 2026 handbook.
Enrolment rules
L6005 Juris Doctor students must have completed 72 credit points of study.
Equivalent units
The same content under another code. Only one of them counts.
Overview
The 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 LAW5661.
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 advanced, clearly articulated understanding of the key similarities and differences between various countries’ tax regimes and their international tax rules;
- 2
Critically analyse and convincingly evaluate selected key global issues in international tax law from a broad range of practice, policy and theoretical perspectives;
- 3
Conduct methodical research, evaluate and synthesise complex information in order to generate comprehensive responses to complex issues relating to selected key global issues in international tax law;
- 4
Communicate effectively, appropriately and persuasively in various forms and for a range of audiences.
Workload and teaching
- Workshops36 hours
- Teaching approachActive learning
Minimum total expected workload to achieve the learning outcomes for this unit typically comprises of a mixture of scheduled learning activities and independent study applicable to a 6 credit point unit. Learning 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.
Where it fits
LAW5661 is part of 3 areas of study in the 2026 handbook.
Common questions
What are the prerequisites for LAW5661?
LAW5661 has no prerequisites, but enrolment rules apply.
When is LAW5661 offered?
LAW5661 has no offerings listed in the 2026 handbook.
Does LAW5661 have an exam?
No. LAW5661 has 4 assessment tasks and no exam.
Which majors and minors include LAW5661?
LAW5661 is part of Commercial and corporate law; Public sector governance and regulation; and Transnational economic regulation.