BTF3491

International taxation

(BUS)

Mr Wayne Gumley

6 points + 3 hours per week + Caulfield + Prerequisite: BTX3931

Synopsis: This subject provides an introduction to the Australian income tax laws applicable to international transactions. Topics include: 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: Optional assignment (3000 words): 30% + Examination (3 hours, open-book): 70% or 100%