LAWS6091 - Chinese International Taxation

Objectives

Gain an overview of the income tax system of the People’s Republic of China.
Examine in detail the legislative and treaty rules of the People’s Republic of China as they apply to cross-border business and investment transactions, both inbound and outbound.
Acquire an advanced understanding of policies underlying the rules of the People’s Republic of China for taxing international transactions.

Content

Taxation of inbound investment into the People’s Republic of China; taxation of outbound investment from the People’s Republic of China; transfer pricing issues; and China’s tax treaties.

Session

Semester 2 Intensive
11-13 & 16-17 August 2010

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

1 x Take Home Exam (100%)

Courses this unit is available in

Sydney Law School