LAWS6153 - Comparative Corporate Taxation

Objectives

Gain a comparison of the corporate tax systems of a number of countries of economic and cultural significance to Australia.
Acquire an introduction to the corporate tax systems of Australia’s major trading partners, which will assist candidates in assessing the likely outcomes of proposed corporate dealings both within the countries selected for comparison and between them.
Identify the available options for taxing corporate income and assessing the appropriateness of those options or a combination thereof.

Content

Theoretical framework for defining entities subject to corporation tax; taxation of corporate income when derived; taxation of corporate income when distributed; treatment of gains/losses on the disposal of shares; corporate formation, reorganisation and liquidation.

Session

Semester 1 Intensive
29 March -1 April 2010

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

Assessment

Classwork (30%)
1 x Exam or 1 x Essay (70%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS 6128 - Comparative International Taxation or LAWS 6825 - The Impact of Taxation on Business Structures & Operations before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Courses this unit is available in

Sydney Law School