BTF3430

Electronic business taxation

(BUS)

Dr Nabil Orow

6 points + One 2-hour lecture and 1-hour tutorial per week + Second semester + Caulfield + Prerequisite: BTF2931 or BTF3931

Synopsis: The growth of global electronic business has created opportunities and challenges for businesses and revenue authorities. Issues raised by e-business include the way business dealings and payments are characterised, the application of ordinary concepts of taxation such as residence and source, the manner in which taxation revenue is allocated between countries, offshore tax avoidance schemes and tax havens, and the operation of withholding taxes and controlled foreign entity rules. This subject will examine the manner in which the Australian and other jurisdictions (both direct income tax and indirect GST) attempt to bring electronic business dealings into account for taxation purposes.

Assessment: Optional assignment (2000 words): 30% + Examination (3 hours, open book): 70% or 100%