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Course

Asia Pacific Tax Regimes - ATAX0304

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0304 Course Outline

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 5540, 5245 or 7545

Excluded: ATAX0404

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

This course is designed to give students an understanding of tax regimes in the Asia Pacific region, with particular focus on the structure and content of the international tax systems of Singapore, Hong Kong and New Zealand and to a lesser extent, Japan and China. In doing so, students will also be asked to consider how Australia's controlled foreign company measures impact on investments by Australians into those jurisdictions and how, if at all, these measures discourage such investments. Consideration will also be given to investments from these jurisdictions into Australia.


Recommended Prior Knowledge

Although there are no formal prerequisites, this course follows on from ATAX0320/0420/0520 Principles of Australian International Taxation which deals with the basic principles of international taxation and ATAX0308/0408/0508 International Taxation: Anti-avoidance dealing with the international attribution rules which are applicable to residents with interests in foreign companies and trusts.

Course Objectives

On successful completion of this course, students will have gained:
  • A broad understanding of the operative tax rules in the jurisdictions under examination; and
  • A knowledge of the principles involved in cross-border investment

Main Topics

  • Perspective
  • Singapore
  • Hong Kong
  • New Zealand

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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