BTF3491

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

Leader: Dr Bill Orow

Offered:
Not offered in 2006.

Synopsis: This subject 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 (3 hours, open-book): 70% or 100%

Contact Hours: 3 hours per week

Prerequisites: BTF2931 or BTF3931 or equivalent