UNSW Handbook Course - International Tax: Anti-Avoidance

International Tax: Anti-Avoidance - ATAX0308


	Faculty: Law
	School: Board of Studies in Taxation
	Contact: Raneri,John Charles
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Programs 5540
	Offered: Semester 1 2005
	Fee Band: 1

Description

This course exposes students to the main aspects of the law which are specifically relevant to anti-avoidance of international taxation. It aims to instil a clear understanding of these aspects so that students, when dealing with cross border income flows in their roles as tax professionals, may avoid inadvertently falling into an unexpected trap created by these provisions. Specifically, students studying this course will be required to come to grips with Australia's: (i) controlled foreign company ('CFC') rules; (ii) foreign investment fund ('FIF') rules; (iii) transferor trust rules and (iv) the thin capitalisation and transfer pricing rules. Recommended Prior Knowledge: Completion of ATAX0305, ATAX0311 and ATAX0320

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