LAWS6153 - Comparative Corporate Taxation

Objectives

Study, through comparative analysis, the key structural features in the design of a system for taxing corporations and their shareholders.
Identify the available options for taxing corporate income and distributions to shareholders, and assessing the appropriateness of those options.
Gain an understanding of the corporate tax systems in several countries of economic and cultural significance to Australia, such as the US, UK and Germany.

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
6-9 April 2009

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

Assessment

Classwork (30%)
1 x 2 hr Exam or 1 x Essay (70%)

Courses this unit is available in

Sydney Law School