LAWS6209 - Australian International Taxation

Objectives

• Examine the fundamental principles of Australia’s international taxation regime as it applies to crossborder 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 Intensive
20-24 April 2009

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%)

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 | Graduate Diploma in Taxation