Academic Item Menu

Overview

In the world economy, barriers to international investments are rapidly falling. Of the remaining barriers some of the most significant are differences in tax systems, and the inadequate coordination of different tax systems. This course discusses the principles relevant to international taxation and uses the Australian international tax rules to highlight possible international tax policy choices and problems. Prospects for the improved coordination of international tax rules through harmonisation and through bi-lateral and multi-lateral treaty networks are examined. Special emphasis is given to practical tax issues associated with international direct investments.

Study Level

Postgraduate

Offering Terms

Term 2

Campus

Kensington

Indicative contact hours

3

Conditions for Enrolment

Course Outline

To access course outline, please visit:

Fees

Pre-2019 Handbook Editions

Access past handbook editions (2018 and prior)

Helpful utilities like sharing or printing this page
Share Link via Email
Download PDF