Subject details

  • Topics
    • Domestic taxation policy
    • Tax across international boundaries
  • Study resources
    • Instructional Methods
      • Web links
    • Online Materials
      • Resources and Links
      • Printable format materials

At the completion of this subject students will have:

  1. apply and evaluate common tax structures
  2. examine global tax implications for individuals and entities
  3. apply the provisions contained in a double tax agreement
  4. identify the main anti-avoidance mechanisms employed by government to combat international tax avoidance
  5. create different business and financing structures in order to set up a foreign enterprise and explain how tax treaties can be used in international tax planning.
  • Assignment 1 - International taxation issues (30%)
  • Assignment 2 - Tax policy letter of advice (20%)
  • Assignment 3 - Invigilated Exam (50%)

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a subject

Entry Requirements

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

Special requirements

No special requirements

This subject will deal with the types of taxation structures commonly utilised, and the different ways in which taxes are administered. The subject will also examine international taxation issues, including international tax planning and 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.

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