Course

Asia Pacific Tax Regimes - TABL5504

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: TABL5504 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to students enrolled in Program 5231, 5245, 5540, 5740, 7545, 9200, 9210, 9230, 9231, 9245, 9255, 9257, 9260, Streams ATAXBS9250, ATAXDS9250, ATAXES9250

Equivalent: ATAX0404

Excluded: ATAX0304

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 in tax regimes on 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 TABL5520 Principles of Australian International Taxation which deals with the basic principles of international taxation and TABL5508 International Taxation: Anti-avoidance dealing with the international attribution rules which are applicable to residents with interests in foreign companies and trusts.
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Study Levels

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