Postgraduate CUR-MT569-2022

Advanced Corporate Taxation

Spearhead an investigation into advanced taxation techniques, concepts and issues. Summarise company taxation issues such as losses and distribution. Debate how debt rules can affect firms. Demonstrate an understanding of international taxation.

From

$3,536 $3,786

Your upfront cost: $0

International student?

Duration

13 weeks

Study method

100% Online

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Not required

Start dates

29 Aug 2022

Start your career with Curtin’s globally recognised courses and extensive industry connections. Through OUA, our online courses offer an interactive and collaborative learning experience that gets you the same degree as if you studied on campus. Curtin is a global university with a vibrant culture of innovation and collaboration and is ranked in the top one per cent of universities worldwide.

QS RANKING 2022

Times Higher Education Ranking 2022

2022

Subject details

What you'll learn

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

examine and explain issues which arise in the context of company taxation including capital gain tax, distributions, losses and winding up
explain how the debt/equity rules and deemed dividends impact on companies
apply the corporate restructuring and consolidation measures to develop solutions for corporate clients
determine how the tax avoidance provisions operate to impact on income tax decision making in a global context.

Topics covered

- Corporate taxation
- International taxation
- Tax avoidance legislation, audits and appeals

Entry requirements

In order to enrol in this subject, you must be accepted into one of the following degrees:

Core

CUR-TAX-MAS-2022

Elective

OUA-PSU-GCE-2022
UNE-PRO-GCE-2022

Additional requirements

No additional requirements

Description

This subject was previously known as Advanced Taxation.

This subject deals with advanced corporate tax issues, including dividends, debt, consolidations, corporate restructuring and barriers to tax avoidance.

Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.

Find out more about the Academic Integrity module.

Assessments

Research Essay (30%)
Report and Presentation (20%)
Invigilated Exam (50%)

Textbooks

Current study term: 28 Aug 22 to 27 Nov 22

Check the learning management system (LMS) of your university for textbook details.

Related degrees

Postgraduate CUR-TAX-MAS-2022

Master of Taxation

Postgraduate OUA-PSU-GCE-2022

Postgraduate Single Subjects

Postgraduate UNE-PRO-GCE-2022

Graduate Certificate in Professional Practice