TLAW606 International Taxation

The unit examines both the issues of international tax rule design and policy, and relevant provisions in tax legislation, case law and Australian Taxation Office rulings. The unit considers Australia's jurisdiction to tax based on residence and source, Australian rules for the taxation of a resident's foreign sourced income, Australian rules for the taxation of a non-resident's Australian sourced income, international tax treaties, transfer pricing and thin capitalisation. The unit then exposes students to a wider view of international taxation through a comparison of tax regimes in the Asia Pacific region, problems associated with taxation of global firms and concludes with a critical review of public policy issues in relation to international taxation, the core issues in developing international tax rules and recent trends in international tax rule development.