UNSW Handbook Course - Asia Pacific Tax Regimes

Asia Pacific Tax Regimes - ATAX0404


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below/
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Programs 9250 or 9260 or 9255
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

This course is designed to equip students with an understanding of the operative tax systems in three jurisdictions, namely the United States, Singapore and Hong Kong. A comparison will be made between the operation of these tax systems and the operation of Australia's international tax system. There will also be a detailed examination of the operation of Australia's Double Tax Agreements (DTAs) generally.

Recommended Prior Knowledge

ATAX0320/0420/0520 Principles of Australian International Taxation
Or Equivalent

Course Objectives

On successful completion of this course, students can expect to have gained:

a broad understanding of the operative tax rules in the jurisdictions under examination
a knowledge of the principles involved in cross-border investment
a broad understanding of the operation of relevant DTAs.

Modes of Delivery

Flexible Learning

Assessment

Master of Taxation, Master of International Taxation, Master of Applied Taxation

Research Paper	5000 to 6000 words	40%
Final Examination	Open book	60%

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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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.