BTC3450

International taxation

(BUS)

Dr Bill Orow and Mr Grant Richardson

6 points + 3 hours per week + Clayton + Second semester + Prerequisite: BTC3150 or equivalent

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: Assignment (2000 words): 30% + Examination (open book, 3 hours): 70%