TBF9230

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 implications of a range of typical business and private transactions having international aspects.

Synopsis Topics include concepts of 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