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.
School: La Trobe Law School
Credit points: 15
Subject Co-ordinator: Gordon Walker
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
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 the main provisions of the law of international 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 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(Writing)
- 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)