The rise of the digital economy imposes challenges as well as provides opportunities for multinational enterprises with respect to their tax strategies. The increasing globalisation and integration of operations of digital businesses, together with the ingenuity of the army of tax advisors, exacerbates the international tax avoidance issues. This unit introduces students to international tax principles and practices in the digital economy. Students learn how the international tax strategies are formulated and implemented to minimise global tax liabilities. Case studies of major multinational enterprises, both in Australia and overseas, are used to analyse and evaluate the International tax rules and business tax strategies. This unit covers the fundamental residence and source principles, the taxation of company groups, the taxation of inbound and outbound investments, the taxation of international finance, and common international tax strategies of multinational enterprises.
Unit details and rules
This unit is designed for students with no prior knowledge in taxation
|Available to study abroad and exchange students
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