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Postgraduate Handbook

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Specific Tax Jurisdictions: North America - ATAX0435
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9260 or 9255
 
 
Excluded: ATAX0335, ATAX0535
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

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.


Recommended Prior Knowledge

None

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.

Assessment

1 research paper
1 exam

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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.