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International taxation (6 points)


Leader: Dr Bill Orow

Caulfield Second semester 2003 (Day)

Synopsis: This subject 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 (3 hours, open-book): 70% or 100%

Contact Hours: 3 hours per week

Prerequisites: BTF2931 or BTF3931 or equivalent

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