BTC2250

Comparative Asian tax

(BUS)

Professor Richard Cullen

6 points + 2-hour lecture and one 1-hour tutorial per week + Second semester + Clayton + Prerequisite: BTC1110 or BTC2110 or equivalent

Synopsis: This subject will examine the taxation systems of two or three Asian taxation jurisdictions. The subject will place this examination in a comparative context by referring, especially, to general principles of taxation policy. The taxation systems of those jurisdictions chosen will be examined so as to give students broad understanding of the structure of each system. Particular focus-point topics within systems will also be studied. Students will be expected to develop an understanding of key tax policy issues based on analytical skills. Comparative aspects of the operation of the systems being studied (Hong Kong and the People's Republic of China) will be stressed.

Assessment: Assignment (2500 words): 30% + Examination (3.5 hours - includes 0.5 hours for reading and note taking): 70%