Specific Tax Jurisdictions: North America - ATAX0335 |
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Description This course is part of the Master of International Tax but may also be studied as part of the Master of Tax or Master of Applied Tax. It involves a detailed study of the domestic taxation laws of a selected country in North America 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 program convenor.
Course Objectives Students in this course will develop an understanding of where the chosen jurisdicitions fit into the scheme of world tax systems and the expectations of the OECD and its member states.
Modes of Delivery Intensive
Assessment Graduate Diploma in Advanced Taxation
Pass Requirements
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