Handbook

This course addresses the complex landscape of international taxation, a critical area of study for those engaged in or aspiring towards careers in global business and investment. As barriers to international direct investment continue to diminish, tax-related challenges remain significant due to variations in national legal and tax systems and the often inadequate coordination between these systems.

You will explore the fundamental principles of international taxation, with a specific focus on the Australian context to exemplify different international tax policy choices. The course also places a special emphasis on the practical tax issues that arise with international direct investments, which are pivotal for multinational companies and their tax strategies.

Through detailed discussions and analysis, you will gain insights into how multinational companies navigate the international tax system, including strategies that have led to increased scrutiny and calls for reform in the way international transactions are taxed.

Offered as part of the taxation major within the Bachelor of Commerce, this course aims to equip you with a thorough understanding of international tax rules, enabling them to competently handle and advise on cross-border tax matters. The knowledge and skills acquired are essential for effectively managing the complexities of taxation in a global economic environment.