ACCT20069  International Business Taxation

This course is the vehicle for adding the international dimension to the understanding developed in Domestic Business Taxation. Students completing the course will have a well developed understanding of the taxation environment for business on the contemporary international level. Topics covered include: an overview of international trade and investment; the double tax treaty system; the controlled foreign tax credit system; the withholding tax and thin capitalisation provisions; abusive transfer pricing; and the regulation of cash and telegraph fund transfer.