Principles of international taxation
Mr Wayne Gumley
6 points
* 3 hours per week
* First semester
* Caulfield
Objectives On completion of this subject students should have a basic understanding of the taxation and accounting implications of a range of typical business and private transactions having international aspects.
Synopsis Topics include sources and residence; taxation of non-residents; foreign source income and international tax planning.
Assessment Written assignment (2000 words): 30%
* Examination (3
hours, open-book): 70%
Prescribed texts
Income Tax Assessment Act 1936 (Cth)
Income Tax (International Agreements) Act 1953 (Cth)
CCH Tax editors Master tax guide CCH, 1997
| Published by Monash University, Clayton, Victoria
3168 Copyright © Monash University 1996 - All Rights Reserved - Caution Authorised by the Academic Registrar December 1996 |