BTF5280

Taxation of international transactions ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow

Offered:
Hong Kong SA-02 2005 (On-campus)

Synopsis: This unit examines the operation of the general residence and souce rules, double taxation agreements, thin capitalisation rules, controlled foreign companies, Foreign Investment Funds, transfer of trusts and a range of exemptions.

Assessment: 6 point unit = Mandatory research paper (up to 6000 words): 40% Take home final examination: 60% 12 point unit = Mandatory research paper (up to 12,000 words): 60% Class presentation: 10% Take home final examination: 30%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites: BTX5651

Prohibitions: BTF4480, BTF5590, BTF4280