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Unit of study_

International Business Tax Strategy - CLAW6033

Year - 2020

Taxation strategy of an international business has a significant impact on not only the overall financial performance of the enterprise but also the quantum of tax revenue that governments can collect. The increasing globalisation and integration of operations of multinational enterprises, together with the ingenuity of the army of tax advisors, provides ample opportunities for international tax planning. This unit introduces students to international tax principles and practices. Students will learn how the international tax rules are implemented in practice, and tax strategies that international businesses can adopt to minimise their global tax liabilities. Case studies on major multinational enterprises, such as Apple and Google, will be used to analyse and evaluate the international tax rules and business tax strategies. This unit will cover the fundamental residence and source principles, the taxation of inbound and outbound investments, the taxation of international finance, and common international tax strategies of multinational enterprises, including tax arbitrage between tax rules of entity classifications, the tax treatment of debt and equity, and transfer pricing.

1x 3hr seminar per week

individual assignment (30%); mid-semester test (20%); final exam (50%)


Faculty: Business (Business School)

Semester 2

24 Aug 2020

Department/School: Business Law
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 28 Sep 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Courses that offer this unit

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