LAW7336

Taxation of financial arrangements ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader:

Offered:
Not offered in 2006.

Synopsis: On completion of this unit, students will have a solid understanding of the way in which the taxation law affects financing arrangements. In particular, students will have a broad understanding of special regimes such as the debt and equity regime, the forex regime and the proposed taxation of financial arrangements regime.

Objectives: This unit will cover a broad range of issues relating to the taxation of financial arrangements, including the following specific regimes: the debt and equity regime, the forex regime, the thin capitalisation regime and the proposed taxation of financial arrangements regime.

Assessment: Research paper (3750 words): 50% Take-home exam: 50%