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International taxation (6 points)
Leader: Dr Bill Orow and Mr Grant Richardson
Synopsis: This unit provides an introduction to the Australian income tax 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 assignment (2000 words): 30% + Examination (open book, 3 hours): 70% or 100%.
Contact Hours: 3 hours per week
Australian Government Requirements for International Students - CRICOS Provider Number: 00008C
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