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.
Faculty: Faculty of Business, Economics and Law
Credit points: 15
Subject Co-ordinator: David Wishart
Available to Study Abroad Students: Yes
Subject year level: Year Level 5 - Masters
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: N/A
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Basic International Taxation | Prescribed | Rohatgi, R. | KLUWER LAW INTERNATIONAL. 2002 |
| Readings | Double Taxation and International Tax Law | Recommended | Baker, P. | SWEET AND MACWELL |
| Readings | International Tax Glossary | Recommended | IBFD | IBFD |
| Readings | International Tax Primer | Recommended | Arnold and McIntyre | KLUWER |
| Readings | Trends in International Taxation | Recommended | Williams | IBFD |