79021 International Aspects of Australian Taxation Law
6cpRequisite(s): 79203 Business Law and Ethics OR 792030 Business Law and Ethics
Undergraduate
Subject coordinator: J Taggart
This subject focuses on aspects of international tax planning. Although topics vary from time to time, they could include an analysis of the concept of residence and source of income, taxation of multinational staff, the taxation of offshore royalties, the operation of double tax arrangements, transfer pricing and anti-avoidance provisions and international tax planning.