BTF5590

International tax

(BUS)

Mr Wayne Gumley and Mr Grant Richardson

12 points + 3 hours per week and private research + Caulfield

Synopsis: This subject provides a detailed coverage of the Australian taxation 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: Research project (5000-7000 words): 50% + Examination (open-book 3 hours): 50%