BTF4540

Taxation of companies and shareholders (6 points)

(BUS)

Leader: Associate Professor Stephen Barkoczy

Offered:
Not offered in 2003.

Synopsis: An analysis of the law relating to the taxation of companies and shareholders, taxation of dividends, imputation, losses, and the international aspects of corporate taxation.

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

Contact Hours: 3 hours per week