BTF5520

Taxation of companies and shareholders (12 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, international aspects.

Assessment: Research assignment (5000-7000 words): 50% + Examination (open-book 3 hours): 50%

Contact Hours: 3 hours per week