Enrolments for 2019 have closed.
Foundations of International Taxation
Undergraduate | CUR-BLW31 | 2019
Course information for 2019 intake View information for 2024 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
- Assessments
- Subject may require attendance
- Entry requirements
- Prior study needed
- Duration
- -
HECS-HELP and FEE-HELP available
Foundations of International Taxation
About this subject
At the completion of this subject students will be able to:
- analyse and evaluate a common taxation structure
- 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
- discuss 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.
- Domestic taxation policy
- Development of taxation in general
- Tax across international boundaries
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 (20%)
- Assignment 2 (30%)
- Final Invigilated Examination (50%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Prior study
You must have successfully completed the following subject(s) before starting this subject:
one of
To help set you up for success before you start this subject, we suggest completing or having equivalent knowledge in:
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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