Asia Pacific Tax Regimes - TABL5504

Faculty: UNSW Business School

School: 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:

Enrolled in programs 5231, 5740, 8428, 9200, 9210, 9231 and completed TABL5551 or TABL5901 or equivalent; OR enrolled in programs 5540, 9255, 9257, or 9260; OR in streams TABLBS9250, TABLDS9250, TABLES9250.

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.


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.
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Study Levels

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