Course

Specific Tax Jurisdictions: North America - TABL5535

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5535 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to students enrolled in Programs 9250 or 9260, 9255, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231

Equivalent: ATAX0435

Excluded: ATAX0335, ATAX0535

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

This course is part of the Master of Taxation but may also be studied as part of the Master of Applied Tax. It involves a detailed study of the domestic taxation laws of a selected country in North America (usually the USA) and is taught with the assistance of a person expert in the taxation laws of that jurisdiction. Particular attention will be paid to the domestic taxation laws of that selected country from the perspective of an international investor in that country and comparisons of those rules with international norms or the rules of other commercially important jurisdictions will be made. Students in this course will develop an understanding of where the chosen jurisdiction fits into the scheme of world tax systems and the expectations of the OECD and its member states. The specific jurisdiction to be covered in a particular year of offering should be ascertained by consulting the School.

Recommended Prior Knowledge

Taxation law

Course Objectives

Students in this course will develop an understanding of where the chosen jurisdiction fits into the scheme of world tax systems and the implications of economic activity in that jurisdiction.

Assessment

1 research paper
1 exam
group

Study Levels

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