LAWS6102 - Japanese International Taxation

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Objectives

Gain an overview of the income tax system of Japan.
Undertake a detailed analysis of the most important legislative and treaty rules of Japan in the area of international income tax, especially in dealings with Australia.
Acquire an advanced understanding of the policies underlying the Japanese rules for taxing international transactions as well as a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions.

Content

Taxation of inbound investment into Japan; taxation of outbound investment from Japan; transfer pricing, Japan’s tax treaties and current tax controversies.

Session

Semester 1 Intensive
25-27 & 30-31 March 2009

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