International taxation
Mr Wayne Gumley
6 points
* 3 hours per week
* Caulfield
* Prerequisite:
FIN3931
Objectives On completion of this subject students should have a general understanding of the income taxation issues arising from a range of typical business and private transactions having international aspects.
Synopsis Residence; source; withholding taxes; foreign tax credit system; tax havens; double tax treaties; thin capitalisation; foreign income exemptions; foreign source dividends; transferor trusts; controlled foreign companies; foreign investment funds.
Assessment Either assignment (3000 words): 30%
* Examination: 70%
* or examination (3 hours, open-book): 100%
Prescribed texts
Income Tax Assessment Act 1936 (Cth)
Income Tax (International Agreements) Act 1953 (Cth)
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