BTC2250

Comparative Asian taxation ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Professor Richard Cullen

Offered:
Not offered in 2005.

Synopsis: This unit will examine the taxation systems of two or three Asian taxation jurisdictions. The unit will place this examination in a comparative context by referring, especially, to general principles of taxation policy. The taxation systems of those jurisdictions chosen will be examined so as to give students broad understanding of the structure of each system. Particular focus-point topics within systems will also be studied. Students will be expected to develop an understanding of key tax policy issues. Comparative aspects of the operation of the systems being studied will be stressed.

Assessment: Assignment (2500 words): 30% + Examination (open-book 3.5 hours): 70%

Contact Hours: 2-hour lecture and one 1-hour tutorial per week

Prerequisites: BTC1110 or BTC2110 or equivalent