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.

Subject rules