BTF9230

Principles of international taxation

(BUS)

Mr Wayne Gumley and Mr Grant Richardson

6 points + 3 hours per week + First semester + Caulfield

Synopsis: This subject provides a detailed coverage of the Australian taxation law applicable to international transactions. Topics include concepts of sources and residence; taxation of non-residents; foreign source income and international tax planning.

Assessment: Written assignment (2000 words): 30% + Examination (3 hours, open-book): 70%