UNSW Handbook Course - Taxation of Corporate Finance

Taxation of Corporate Finance - ATAX0607


	Faculty: Law
	School: Board of Studies in Taxation
	Contact: Mackenzie,Gordon
	Campus: ATAX Campus
	Career: Undergraduate
	Units of Credit: 6
	Contact Hours per Week: 0
	Enrolment Requirements:
	Prerequisite: 48 units of credit completed and a cumulative weighted average of at least 65
	Offered: Semester 2 2005
	Fee Band: 1

Description

The course deals with the fundamental building blocks, both theoretical and technical legal, of taxation of corporate finance. It focuses on debt finance but also covers aspects of equity financing. It provides thorough grounding in basic concepts like the time value of money, the deductibility of interest, and the debt/equity distinction. The course deals in depth with temporal apportionment, with taxation of discounted and deferred interest securities and with leasing finance. It introduces hybrid instruments and derivatives, which are explored in more depth in ATAX0321/0421 Taxation of Structured Finance. This course complements ATAX0303/0403 Taxation of Corporations.

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