Course

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

Excluded: LEGT7791

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

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.
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