This course is designed to give students an understanding of cross border tax planning in the Asia Pacific region. There is a particular focus on the structure and content of the international tax systems of Singapore, Hong Kong and China. Subject to teacher availability other countries in the region may be included (such as New Zealand and Japan). 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.