This course addresses the fundamental building blocks of those parts of domestic tax income tax systems that deal with cross border investment and income flows. A comparative approach will be adopted in order to highlight the different approaches that can be, and are, adopted by different jurisdictions in dealing with these issues. This comparative approach will extend to consideration of the different outcomes that different approaches produce and the influences (such as tax policy, historical and/or cultural factors) which have contributed to the adoption of these differing approaches. Issues dealt with in the course include: jurisdictional nexus rules (residence and source); taxation of cross border active income flows; taxation of cross border passive income flows; unilateral measures adopted for relief from double taxation; host country and home country considerations in taxing cross border business activities; international anti-avoidance provisions; double tax treaties; and harmful tax competition.

- To explain the fundamentals of International Tax and how it works in practice

- To understand fundamental tax concepts such as:

- To compare the manner in which these concepts are developed in a few selected jurisdictions (eg, Australia, the USA and Thailand)

- To focus on how residents and non-residents are taxed in different jurisdictions.

Flexible Learning
Intensive