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10861 (v.2) Taxation (International) 347
Area: School of Business Law Contact Hours: 2.0 Credits: 25.0 Lecture: 1 x 2 Hours Weekly Equivalent(s): 300685 (v.3) BLW31 International Taxation or any previous version
Prerequisite(s): 11011 (v.3) Legal Framework 100 or any previous version
Nature and purpose of taxation laws. Types of taxation structures. International tax treaties. International tax avoidance provisions. Comparative taxation regimes, including Singapore, Malaysia and Hong Kong. Tax havens. International tax planning.
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