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International taxation (6 points)


Leader: Dr Bill Orow and Mr Grant Richardson

Clayton Second semester 2004 (Day)

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

Prerequisites: BTC3150 or BTC3153 or equivalent

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