INTERNATIONAL TAX LAW

LAW5TIL

Not currently offered

Credit points: 15

Subject outline

Students in this subject will learn about systems of international taxation and their interaction with investment and acquisition/divestment activity. The US tax system is used as a reference point. Students in this subject will review popular tax planning strategies in the context of exploring: (1) policy considerations in the US and selected major OECD and developing market jurisdictions for the taxation of "foreign" income and investment; (2) types and forms of business combinations and their general tax considerations; (3) holding company and financing strategies at global, regional and destination country levels; and (4) post-merger tax planning for the flow of goods, services and intangibles.

SchoolLa Trobe Law School

Credit points15

Subject Co-ordinatorGordon Walker

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

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 the main provisions of the law of international 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 international business arrangements in view of taxation and critically analyse exiting or proposed structures in terms of their taxation arrangements

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

Subject options

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Subject not currently offered - Subject options not available.