Foundations of International Taxation
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.
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At the completion of this subject students will be able to:
- analyse and evaluate a common taxation structure
- examine the main provisions contained in a typical 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
- scrutinise anti-avoidance mechanisms employed by governments to combat international tax avoidance,
- analyse the different business structures and financing structures in order to set up a foreign enterprise
- explain 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
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:
- USA-BLW17-Business Law
- CUR-BLW100-Markets and Legal Frameworks
- CUR-BLW14-Business Law (No longer available)
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)
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.
- Assignment 1 - letter of advice (20%)
- Assignment 2 - research essay (30%)
- Take home exam - non invigilated (50%)