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International taxation (6 points)


Leader: Dr Bill Orow

Caulfield Second semester 2004 (Evening)

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 (2000 words): 20% + Examination (3 hours, open-book): 80% or 100%

Contact Hours: 3 hours per week

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