Handbook

This course addresses the critical role of taxation in the context of the global economy, where international investment barriers are diminishing, yet disparities in tax systems and the lack of coordination among them remain significant hurdles. It explores key principles of international taxation, using the Australian international tax rules as a case study to illustrate various policy choices and challenges inherent in the global tax landscape. The course delves into strategies for enhancing coordination of international tax rules, including harmonization and the development of bilateral and multilateral treaties. Special focus is placed on practical tax issues related to international direct investments, offering students insight into the complexities of navigating tax obligations across borders. Through this curriculum, students will gain a comprehensive understanding of international taxation principles, policy options, and the practical considerations vital for managing and strategizing international investments effectively.