![]() |
International Tax: Anti-Avoidance - ATAX0408 |
|
||||||||||||||||||||||||||||||||||||||||||||||||
![]()
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
ATAX0305/0405/0505 Taxation of Trusts
ATAX0311/0411/0511 Taxation of Capital Gains ATAX0320/0420/0520 Principles of Australian International Taxation Or Equivalent Course Objectives
Modes of Delivery Flexible Learning
Assessment Master of Taxation, Master of Applied Tax, Master of International Tax
Pass Requirements
|