Foundations of International Taxation

• • Introduction to international taxation
  • Income Tax Systems and Individuals
  • Corporate Tax Systems and Companies - Consumption Taxes
  • Wealth Tax and Tax Administration
  • Residency and Source and DTAs-Individual
  • International Business
  • Relief from Double Tax & Administrative Provisions
  • Special Rules to combat tax avoidance

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

• CUR-BLW100-Markets and Legal Frameworks

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)

Additional requirements

No additional 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.

• Case Study (40%)
• Essay (35%)
• Take Home Exam (25%)

For textbook details check your university's handbook, website or learning management system (LMS).