Foundations of International Taxation - 2016

Unit summary


  • Level of Study: Undergraduate Level 3
  • Study load: 0.125 EFTSL
  • Delivery method: Web Dependent
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP, HECS-HELP
  • Availability for 2016: SP1
  • Availability for 2017: SP1
  • Assessment: Assignment 1 (20%) , Assignment 2 (30%) - Learn more

Unit provided by

2016 Fees
Domestic 1,305.00
HECS 1,305.00
International 1,555.00

This unit explores taxation structures of selected countries and studies the impact of double tax treaties, international tax avoidance practices and international tax planning when conducting an international business.

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At the completion of this unit students will be able to:

  1. analyse and evaluate a common taxation structure
  2. discuss the main provisions contained in a typical double tax agreement based on the OECD Model Treaty as they affect individuals income, investment, companies and business operations
  3. discuss anti-avoidance mechanisms employed by governments to combat international tax avoidance
  4. analyse the different business structures and financing structures in order to set up a foreign enterprise 
  5. explain how profit reduction techniques and tax treaties can be used in international tax planning.
  • Assignment 1 (20%)
  • Assignment 2 (30%)
  • Invigilated Exam — Final Examination (50%)
For more information on invigilated exams see Exams and results

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

Recommended prerequisites

You are recommended to have completed the following unit(s) or have equivalent knowledge before starting this unit:

This unit addresses the following topics.

1Domestic taxation policy
2Development of taxation in general
3Tax across international boundaries

This unit is delivered using the following methods and materials:

Online materials

  • Printable format materials
  • Resources and Links

This unit is an approved elective in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.
This unit does not have a prescribed textbook(s).

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