BTF4540

Taxation of companies and shareholders

(BUS)

Associate Professor Stephen Barkoczy

6 points + 3 hours per week + Caulfield

Synopsis: An analysis of the law relating to the taxation of companies and shareholders, taxation of dividends, imputation, losses, and the international aspects of corporate taxation.

Assessment: Optional research assignment (2000 words): 20% + Examination (3 hours, open-book): 80% or 100%