FIN5640

Asian taxation

Wayne Gumley

12 points
* 3 hours per week and private research
* Second semester
* Caulfield

Objectives On completion of this subject students will have examined the major Asian Pacific taxation regimes and their implications for the conduct of business in this region. Students will also have developed independent research and writing skills on these topics at an advanced level.

Synopsis General principles of taxation of international taxation, impact of double tax treaties, specific tax systems: Japan, China, Hong Kong, Singapore, Indonesia, Malaysia, Thailand, India.

Assessment Research paper (5000-7000 words): 50%
* Examination (open-book, 3 hours): 50%

Prescribed texts

Reading materials to be provided