BTF5430

e-Business taxation

(BUS)

Dr Bill Orow

12 points + 3 hours per week + First or second semester + Caulfield + Prohibition: BTF4430

Synopsis: The growth of global electronic business has created opportunities and challenges for businesses and revenue authorities. Issues 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 the operation of withholding taxes and controlled foreign entity rules. The manner in which Australian and other jurisdictions (both direct income tax and indirect GST) attempt to bring electronic business dealings into account for taxation purposes will be examined.

Assessment: Research assignment (7000 words): 50% + Examination (3 hours, open book): 50%