BTF4480

International taxation

(BUS)

Dr Bill Orow

6 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: Optional research assignment (5000 words): 50% + Examination (3 hours, open-book): 50% or 100%