BTW3491

International taxation

(BUS)

Not offered in 2002

To be advised

6 points + 3 hours per week + Malaysia + Prerequisite: BTW3153

Synopsis: This subject provides an introduction to income tax law 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: Either assignment (2000 words): 30% and examination: 70% or examination (3 hours, open-book): 100%