77943 International Taxation Law 2

6cp

Requisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice

These requisites may not apply to students in certain courses.

There are also course requisites for this subject. See access conditions.

Postgraduate
Subject coordinator: L Taylor

International tax planning is one of the key elements in any strategy of expansion. The appropriate tax advice helps avoid pitfalls. This subject covers issues such as: the tax treatment of non-residents – industry provisions, royalties, sales in Australia by overseas manufacturers and merchants, ex-Australian profits; withholding tax – interpretative provisions, deemed interest, exclusions, recoupment and anti-avoidance legislation, dividends and interest and international tax avoidance; transfer pricing – anti-avoidance legislation, key elements of Division 13, and administrative provisions; among others.

Fee information

2007 contribution for post-2004 Commonwealth-supported students: $1,041.62
2007 amount for undergraduate domestic fee-paying students: $2,472.00
Subject EFTSL: 0.125
Note: The above fees are applicable in 2007 for Commonwealth-supported students who commenced after 2004 and domestic fee-paying undergraduate students only. Pre-2005 Commonwealth-supported students should consult the Student contribution charges for Commonwealth supported students webpage.
Not all students are eligible for Commonwealth supported places, and not all subjects are available to Commonwealth supported students. Domestic fee-paying students and international students should refer to the Fees webpage.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.