BTX4150

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

Leader: Mr Ken Devos

Offered:
Clayton First semester 2005 (Day)
Hong Kong First semester 2005 (On-campus)

Synopsis: The subject focuses on tax planning and comprises an in-depth analysis of the taxation implications of partnerships, trusts and companies, together with operational topics such as capital gains taxation; anti-avoidance; alienation of income and tax shelters.

Assessment: Case study: 25% + Research assignment (3000 words): 25% + Examination (2 hours): 50%

Contact Hours: 3 hours per week

Prerequisites: BTC3150 or equivalent

Prohibitions: BTC4150