Area: | School of Business Law |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Lecture: | 1 x 2 Hours Weekly |
Tutorial: | 1 x 1 Hours Weekly |
Equivalent(s): | 308135 (v.1) MT547 Taxation (International) or any previous version
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Prerequisite(s): | 5934 (v.4) Legal Environment 560 or any previous version
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11011 (v.3) Legal Framework 100 or any previous version
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Syllabus: | Nature and purpose of taxation laws. Types of taxation structures. International tax treaties. International tax avoidance provisions. Tax havens. International tax planning. |
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Unit Outcomes: | On successful completion of this unit, students will have - Been introduced 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. Develop writing skills, skills in speaking out and presenting skills. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | C. Sandford Ed. (1993), Key Issues in Tax Reform. Bath, Fiscal Publications. C. Sandford Ed. (1995), More Key Issues in Tax Reform. Bath, Fiscal Publications. C. Sandford 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, Prafula (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). |
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Unit Assessment Breakdown: | Final Exam 50%. Group Assignment 30%. Tutorial Participation 10%. Tutorial Presentation 10%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Bentley Campus | Semester 2 | | | Y |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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