BTF5590

International taxation

(BUS)

Dr Bill Orow

12 points + 3 hours per week + Caulfield

Synopsis: This subject provides a detailed analysis of the Australian taxation 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: Research assignment (5000-7000 words): 50% + Examination (open-book 3 hours): 50%