International Taxation (7036.5)

Availability

Availability

This unit is no longer offered. Information may be available for Units in the following years:

• Version 1 - Start Date: 01/01/2006 End Date: 31/12/2006
• Version 2 - Start Date: 01/01/2007 End Date: 31/12/2008
• Version 3 - Start Date: 01/01/2009 End Date: 01/06/2011
• Version 4 - Start Date: 01/01/2011 End Date: 31/12/2012
• Version 5 - Start Date: 01/01/2013 End Date: 31/12/2015

Syllabus

This course will examine a number of areas, including transfer pricing, anti-avoidance measures, international; tax planning, double tax treaties. This Unit is co-taught with International Taxation Law PG.

Learning Outcomes

1. demonstrate an advanced understanding of international tax principles;
2. demonstrate an advanced understanding of the policy drivers for international taxation laws and their ongoing reform;
3. demonstrate an advanced understanding of the specific operation of the taxation laws covered, including residence and source, treaties, the foreign tax credit system, tax information exchange agreements and other specific international tax avoidance provisions like transfer pricing, the attribution regimes and cross border tax avoidance generally;
4. demonstrate a well-developed ability to analyse international taxation laws;
5. demonstrate a well-developed ability to apply the principles and concepts of international tax laws to solve more complex international tax problems; and
6. demonstrate a well-developed ability to discuss and write about international tax issues.

Contact Hours

Five to six hours per week.

Prerequisites

7037 Introduction to Tax Law OR 6417 Revenue Law

Assumed Knowledge

Basic income tax concepts