International taxation (6 points)
(LAW)
Leader: Associate Professor John Glover
Offered:
Not offered in 2004.
Synopsis:
Objectives: Upon completion of this subject a student should (1) be familiar with the tax consequences of international trading and with the options which should be advised to a business so engaged; (2) understand the provisions of the Income Tax Assessment Act 1997 (C'th) relevant to the taxation of resident entities on income derived from all sources; (3) understand the provisions of the Income Tax Assessment Act 1997 (C'th) relevant to the taxation of non-residents on income derived from an Australian source; (4) understand tax aspects of international financing and leasing operations, the use of tax havens and various international tax planning techniques; (5) be able to identify the principles, laws and precedents relevant to the choice of tax-efficient, international trading structures; and (6) have developed skills of oral presentation of legal policy, rules and argument, including considerations of fairness, symmetry and efficiency.
Assessment: Research paper (3750 words): 50%, Class presentation/participation: 10%, Supervised examination (1 1/2 hours): 40%
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