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International Business Taxation - LEGT5583
 Science students

   
   
   
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Prerequisite: LEGT5551.
 
 
Equivalent: LEGT2756
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

In the world economy, barriers to international investments are rapidly falling. Of the remaining barriers some of the most significant are differences in tax systems, and the inadequate coordination of different tax systems. This course discusses the principles relevant to international taxation and uses the Australian international tax rules to highlight possible international tax policy choices and problems. Prospects for the improved coordination of international tax rules through harmonisation and through bi-lateral and multi-lateral treaty networks are examined. Special emphasis is given to practical tax issues associated with international direct investments.

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