Asian taxation
Not offered in 1995
Mr Wayne Gumley
6 points * 3 hours per week * First, second semester Caulfield
Objectives On completion of this subject students should have a broad understanding of the major Asian Pacific taxation regimes and their implications for the conduct of business in this region.
Synopsis Outline of the taxation regimes in the Asia Pacific region; principles of taxation of international transactions.
Assessment Research paper (5000-6000 words): 50% * Examination (2 hours): 50%
Prescribed texts
Coopers and Lybrand Asia and Australasia tax summaries 13th edn, 1993
Income Tax (International Agreements) Act 1953 (Cwlth)