LAWS6171 - US International Taxation

Objectives

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

Content

Taxation of inbound investment in the US; taxation of outbound investment in the US; transfer pricing in the US and US tax treaties.

Session

Semester 2 Intensive
28-30 July & 2-6 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%)

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 Tax 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