Go to the University of Sydney home page
LAWS6109 - UK International Taxation
Faculty of Law (Sydney Law School) - 6 credit points
HECS Band three
EFTSL: 0.125000000
Help? - Unit of Study Costs
Department: Law
Offered session(s): 105
Teacher/Coordinator: Adj Prof Malcolm Gammie

Classes: May 23-25 & 28, 29 (9-3.30)

Assessment: take-home exam or essay (100%)

This unit covers the domestic provisions of UK income tax and CGT law dealing with international transactions, as well as UK treaties and the impact of EU law on the UK tax system. The UK remains one of Australia's major trading partners. UK taxation thus has significant effects for inbound and outbound investment between Australia and the UK. This unit will be of interest to tax professionals who have dealings with the UK. The objective of the unit is to provide an overview of the income tax system of the UK and a detailed analysis of the most important legislative and treaty rules of the UK in the international income tax area, especially in dealings with Australia. Upon successful completion of the unit, participants will have an advanced understanding of the policies of the UK rules for taxing international transactions as well as a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions in the UK. The unit includes a study of: 1. Overview of the UK income tax system; 2. Taxation of inbound investment in the UK; 3. Taxation of outbound investment in the UK; 4. Transfer pricing in the UK; 5. UK tax treaties; 6. Australia UK Tax Treaty.
Return to the Unit of Study Search List Return to the Unit of Study Handbook search