BTW3491

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 income tax law applicable to international transactions. Topics include residence; 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