BTW3491

International taxation

Mr Wayne Gumley

6 points · 3 hours per week · Prerequisite: BTW3153

Objectives On completion of this subject students should have a general understanding of the income taxation issues arising from a range of typical business and private transactions having international aspects.

Synopsis Residence; source; withholding taxes; foreign tax credit system; tax havens; double tax treaties; thin capitalisation; foreign income exemptions; foreign source dividends; transferor trusts; controlled foreign companies; foreign investment funds.

Assessment Either assignment (3000 words): 30% and examination: 70% or examination (3 hours, open-book): 100%

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