International taxation 700
Not offered in 1995
One 2-hour seminar weekly over 13 weeks
This subject examines selectively and in depth (a) those aspects of Australian domestic income tax law which affect transactions involving international aspects, and (b) Australia's system of double tax treaties with foreign countries. The focus at each stage will be on developing a firm conceptual and legal framework for dealing with problems of practical relevance.
Assessment:
Take-home examination: 40% * Research paper: 60%