The unit provides students with a broad global understanding of comparative taxation law issues. It examines and compares the structural features of a number of different tax systems around the world, focusing on international income tax issues and tax treaties. The tax systems in the following countries will be examined: Australia, the United States, the member states of the European Union, and certain developing countries. The unit adopts an international framework for exploring tax law theory and policy and tax system design. It also considers how tax systems relate to each other and how problems of double taxation are dealt with. The unit will examine methodologies of legal... -- Course Website