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

Unit Cancelled

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

Master of Laws | Graduate Diploma in Law | Master of Business Law | Master of International Law | Graduate Diploma in International Law | Graduate Diploma in International Business Law | Master of International Business and Law | Master of Taxation | Master of International Taxation | Graduate Diploma in Taxation