ACCG846: International Taxation
| Lecturer in charge | |
| Availability | D1 - Day; Offered in the first half-year |
| Unit Outline |
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| Websites | Coursework unit website - Online learning @ MQ (Login required) |
Also refer to the MCom + MIB Student Guide
Description
This unit examines the impact that taxation considerations have in the international business environment. Recent trends in the taxation of international transactions will also be identified and critiqued. To give the unit a practical focus, case studies of typical investment tax problems will be examined.
Topics
- Background to international tax; policy framework and structure of international taxation.
- Jurisdiction to tax: Residents, non-residents, and expatriates.
- Mechanisms for international double tax relief.
- Combating international tax avoidance: Transfer pricing; Controlled Foregin Corporations and similar regimes.
- International tax planning as a key feature of any strategy of expansion.
- International taxation and the challenges of electronic commerce.
- Current issues and tax reform.
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