LAWS6209 - Australian International Taxation

Objectives

Examine the fundamental principles of Australia’s international taxation regime as it applies to cross-border business and investment transactions,both inbound and outbound.
Critically analyse the design of Australia’s international tax rules.
Gain an understanding of the tax policies underlying Australia’s rules for taxing international transactions.

Content

Corporate residence; source of income; non-resident withholding tax; non-residents and capital gains;relief from international double taxation; CFCs, FIFs,transferor trusts; transfer pricing; conduit foreign income and thin capitalisation.

Session

Semester 1 2010
Wednesday evenings, 6-8pm

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

Assessment

1 x 3,000 Word Assignment (30%)
1 x Two Hour Exam (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 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