Handbook

This course is designed to give students an understanding of cross border tax planning in the Asia Pacific region. There is a particular focus on the structure and content of the international tax systems of Singapore, Hong Kong and China. Subject to teacher availability other countries in the region may be included (such as New Zealand and Japan). Students will also be asked to consider how Australia's controlled foreign company measures impact on investments by Australians into those jurisdictions and how, if at all, these measures discourage such investments. Consideration will also be given to investments from these jurisdictions into Australia.