law5iit intro to internl taxation
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
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 |
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(Writing)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Ethical behaviour)
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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Ethical behaviour)
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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Ethical behaviour)
Subject options
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