INTRODUCTION TO INTERNATIONAL TAXATION

LAW5IIT

Not currently offered

Credit points: 15

Subject outline

This course will provide a broad overview of the policy and principles of international taxation. It will address the following topics: Introduction to tax terminology; Fundamental principles of taxation (residence and source, neutrality, tax jurisdiction); Australian international tax laws (an introduction); Introduction to transfer pricing; Double tax treaties, (interpretation and application) and Examples of general and specific international tax anti-avoidance rules.

SchoolLa Trobe Law School

Credit points15

Subject Co-ordinatorDavid Wishart

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsBasic International TaxationPrescribedRohatgi, R.KLUWER LAW INTERNATIONAL. 2002
ReadingsDouble Taxation and International Tax LawRecommendedBaker, P.SWEET AND MACWELL
ReadingsInternational Tax GlossaryRecommendedIBFDIBFD
ReadingsInternational Tax PrimerRecommendedArnold and McIntyreKLUWER
ReadingsTrends in International TaxationRecommendedWilliamsIBFD

Graduate capabilities & intended learning outcomes

01. Describe the most important forms of international taxation.

Activities:
Seminar discussions
Related graduate capabilities and elements:
Literacies and Communication Skills
Inquiry and Analytical Skills
Personal and Professional Skills

02. Determine the relevance of and apply to fact situations relating to international commerce the main provisions of the law of taxation.

Activities:
Problem solving
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills

03. Determine the most appropriate structure of business arrangements in view of taxation and critically analyse exiting or proposed structures in terms of their taxation arrangments.

Activities:
Problem solving
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills

Subject options

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