Overview

In the world economy barriers to international direct investment are rapidly falling. Of the remaining barriers some of the most significant are differences in legal and tax systems and inadequate co-ordination of different tax systems. In recent years, concerns about multinational companies avoiding taxation through the use of the international … For more content click the Read More button below. This course discusses the principles relevant to international taxation and uses Australian international tax rules to highlight possible international tax policy choices. Special emphasis is given to practical tax issues associated with international direct investments. This course is offered as part of the taxation major in the Bachelor of Commerce.

Conditions for Enrolment

Prerequisite: LEGT1710 or TABL1710 or TABL2710 or LAWS1052 or JURD7152

Delivery

In-person - Standard (usually weekly or fortnightly)

Course Outline

To access course outline please visit below link (Please note that access to UNSW Canberra course outlines requires VPN):

Fees

Pre-2019 Handbook Editions

Access past handbook editions (2018 and prior)