LAWS6200 - Tax Law in Asia & the Pacific

Objectives

• Gain an overview of the structure of tax systems of selected countries in the Asia Pacific region chosen from PNG, Indonesia; Singapore; Cambodia, Vietnam, Philippines, People’s Republic of China and Hong Kong Special Administrative Region.
• Acquire an understanding of the role of tax instruments (other than income tax), such as VAT, customs duty, export taxes, excise and land taxes,as used by countries in the region.
• Examine key tax issues for countries in the region, including tax incentives, oil and gas taxation, and dealing with tax administrations.

Content

Outline of the tax structure of the countries studied; and detailed analysis of international tax rules in the countries studied affecting both inbound and outbound investment.

Session

Unit Cancelled

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 Exam (70%)

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 International Taxation | Master of Taxation | Graduate Diploma in Taxation