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Foundations of International Taxation
Undergraduate | CUR-BLW31 | 2024
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
- Assessments
- Subject may require attendance
- Entry requirements
- Prior study needed
- Duration
- 13 weeks
- Start dates
- 26 Feb 2024
HECS-HELP and FEE-HELP available
Foundations of International Taxation
About this subject
At the completion of this subject students will be able to:
- 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
- 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
- examine anti-avoidance mechanisms employed by governments to combat international tax avoidance
- appraise how profit reduction techniques and tax treaties can be used in international tax planning
- 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
Studying this subject will immerse you in the dynamic world of international tax which is full of rewarding career opportunities for tax professionals. Within the subject we will cover off on looking at anti-avoidance mechanisms that are employed by governments to combat international tax avoidance methods used by multinational companies and how the majority of tax authorities worldwide joined together with the Organisation for Economic Co-operation and Development (OECD) to create agreements to cease this type of avoidance behaviour. Double tax agreements play an important role in the international tax arena to who has the taxing rights of taxpayers who reside in corresponding countries, you will get to dive into some of these and see how Australian works co-operatively with other countries. Another aspect of a career in international tax is the ability to advise clients who operate international businesses therefore we will consider the structuring and use of international tax planning as we work our way through the course. Playing a major part of international tax is for advisors to act in the most ethical and socially responsible manner and we look at the consequences of not sticking to these fundamental principles. A career in taxation can lead to you working anywhere in the world if you have experience in international tax.
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 Integritymodule.
- Case Study (40%)
- Comparative Essay (35%)
- Final Exam (Remote-invigilated) (25%)
For textbook details check your university's handbook, website or learning management system (LMS).
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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
UndergraduateCUR-TAX-DEG
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