International Taxation (7036.5)
Please note these are the 2013 details for this unit
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | ||
| EFTSL | Credit points | Faculty |
| 0.125 | 3 | Faculty Of Business, Government & Law |
| Discipline | Study level | HECS Bands |
| Canberra Law School | Level 3 - Undergraduate Advanced Unit | Band 4 2021 (Commenced After 1 Jan 2021) Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905) Band 5 2021 (Commenced Before 1 Jan 2021) |
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.
demonstrate an advanced understanding of the policy drivers for international taxation laws and their ongoing reform;
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;
demonstrate a well-developed ability to analyse international taxation laws;
demonstrate a well-developed ability to apply the principles and concepts of international tax laws to solve more complex international tax problems; and
demonstrate a well-developed ability to discuss and write about international tax issues.
Learning outcomes
demonstrate an advanced understanding of international tax principles;demonstrate an advanced understanding of the policy drivers for international taxation laws and their ongoing reform;
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;
demonstrate a well-developed ability to analyse international taxation laws;
demonstrate a well-developed ability to apply the principles and concepts of international tax laws to solve more complex international tax problems; and
demonstrate a well-developed ability to discuss and write about international tax issues.
Prerequisites
7037 Introduction to Tax Law OR 6417 Revenue LawAssumed knowledge
Basic income tax concepts| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|
Not available
