This course 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.

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Students in this course will develop an understanding of where the chosen jurisdictions fit into the scheme of world tax systems and the expectations of th OECD and its member states.

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.