10861 (v.2) Taxation (International) 347

Area:

School of Business Law

Credits:

25.0

Contact Hours:

2.0

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

Syllabus:

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.

Unit Outcomes:

On successful completion of this unit, students will have - An introduction to the taxation structures of selected countries as examples of how different taxation systems work. Explored some tax issues from an international tax policy perspective. Demonstrated an understanding of the types of taxation structures commonly encountered and the different ways in which taxes are administered. Dealt with international double tax treaties, international tax avoidance practices and international tax planning. Developed writing skills, skills in speaking out and presenting skills.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

Sandford, C., (Ed.), (1993), Key Issues in Tax Reform. Bath, Fiscal Publications. Sandford, C., (Ed.), (1995), More Key Issues in Tax Reform. Bath, Fiscal Publications. Sandford, C., (Ed.), (1998), Further Key Issues in Tax Reform. Bath, Fiscal Publications. CCH, (2002), International Master Tax Guide 2002. Sydney, CCH Australia Ltd.

Unit Texts:

Fernandez, P., (2003), Introduction to International Taxation, Perth, Curtin University of Technology. Model Tax Convention on Income and on Capital 2000. France, OECD, condensed version (highly recommended).

Unit Assessment Breakdown:

Final Exam 50%. Group Assignment 30%. Tutorial Participation 10%. Tutorial Presentation 10%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y
2004	Bentley Campus	Semester 2			Y