Curtin University logo

Undergraduate | CUR-BLW31 | 2024

Foundations of International Taxation

Course information for 2024 intake

View information for 2023 course intake

Run the numbers on common taxation frameworks and look to selected countries for examples. Study up on tax treaties. Cast a spotlight on ways governments work to prevent tax avoidance. Examine tax law from national and international perspectives.

Study method
100% online
Subject may require attendance
Start dates
26 Feb 2024,
View 2023 dates
Entry requirements
Prior study needed
13 weeks

Price from


Upfront cost


HECS-HELP and FEE-HELP available

Foundations of International Taxation

About this subject

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

    1. describe the way in which the Australian Taxation System interacts with the global tax system and several nominated countries in particular looking at the different business structures and financing structures in order to set up a foreign enterprise
    2. interpret the main provisions contained in a double tax agreement based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty as they affect individuals income, investment, companies and business operations
    3. examine anti-avoidance mechanisms employed by governments to combat international tax avoidance
    4. appraise how profit reduction techniques and tax treaties can be used in international tax planning

Entry requirements

Prior study

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:

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

Study load

0.125 EFTSL

This is in the range of 10 to 12 hours of study each week.

Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.

Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.

What to study next?

Once you’ve completed this subject it can be credited towards one of the following courses

Curtin University logo


Bachelor of Commerce (Taxation)

Single subject FAQs