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Unit of study_
CLAW3202: Business Tax Strategy in Digital Economy
2022 unit information
The digital economy provides new challenges as well as planning opportunities for multinational enterprises to design their tax strategies. This unit provides an overview of the international tax issues arising from the digital economy, discusses the underlying principles and rules, and analyses the tax strategies commonly adopted by multinational enterprises in the digital economy, including case studies of real life examples of major companies including Amazon, Apple and Google. This unit also analyses government responses to these challenges and tax tactics.
Unit details and rules
Managing faculty or University school:
| Code | CLAW3202 |
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| Academic unit | |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. Analyse and evaluate alternative tax policies and strategies of multinational enterprises in the digital economy.
- LO2. Determine the tax implications of various business transactions and structures for digital businesses.
- LO3. Compute the tax liabilities of business entities and their interest holders.
- LO4. Refine academic writing skills.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
There are no availabilities for this year.
Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
