BTC3450

International taxation ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow

Offered:
Not offered in 2005.

Synopsis: This unit provides an introduction to the Australian income tax laws applicable to international transactions. Topics include: residence; source; tax havens; double tax treaties; thin capitalisation; foreign income exemptions; foreign source dividends; transferor trusts; controlled foreign companies; foreign investment funds.

Assessment: Optional assignment (2000 words): 30% + Examination (open book, 3 hours): 70% or 100%.

Contact Hours: 3 hours per week

Prerequisites: BTC3150 or BTC3153 or equivalent