International Business Taxation - TABL5583
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5583 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 3
Enrolment Requirements:
Prerequisite: LEGT5551 or TABL5551
Equivalent: TABL2756
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
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.