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Contact: Raneri,John Charles
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Campus: ATAX Campus
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Career: Postgraduate
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Units of Credit: 6
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Contact Hours per Week: 0
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Enrolment Requirements:
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Restricted to students enrolled in Programs 5540
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Offered: Semester 2 2005
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Fee Band:
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Description
This course provides a comprehensive and in depth study of Double Taxation Agreements (DTAs). Critical issues examined will include DTA coverage, dual residency issues, taxation of passive income flows and capital gains and mechanisms to alleviate double tax. Important comparisons are made between the OECD UN and other DTAs so as to highlight the practical operation of the DTAs and where problem areas arise.
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