UNSW Handbook Course - International Tax: Anti-Avoidance

International Tax: Anti-Avoidance - ATAX0408


	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 9250 or 9260 or 9255
	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 ATAX0405, ATAX0411 and ATAX0420

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.