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International taxation (6 points)


Leader: To be advised

Not offered in 2003.

Synopsis: This unit provides an introduction to income tax law 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: Either assignment (2000 words): 30% and examination: 70% or examination (3 hours, open-book): 100%

Contact Hours: 3 hours per week

Prerequisites: BTW3153

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