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Subject details

  • Topics
    • Domestic taxation policy
    • Development of taxation in general
    • Tax across international boundaries
  • Study resources
    • Online Materials
      • Resources and Links
      • Printable format materials

At the completion of this subject 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 - Assignment 2 (30%)
  • Assignment 2 - Assignment 1 (20%)
  • Assignment 3 - Final Examination (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:

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

Special requirements

No special requirements

This subject 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.

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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