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.

School: La Trobe Law School

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

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 not currently offered - Subject options not available.