Chinese International Taxation (LAWS6091)
UNIT OF STUDY
The object of this unit is to provide an overview of the income tax system of China and a detailed analysis of the most important legislative and treaty rules of China in the area of international income tax, especially in dealings with Australia. Upon successful completion of the unit, students will have an advanced understanding of the policies underlying the Chinese rules for taxing international transactions as well as a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions. This unit includes a study of: overview of the Chinese income tax system; taxation of inbound investment into China; taxation of outbound investment from China; transfer pricing issues, and China's tax treaties.
Our courses that offer this unit of study
Further unit of study information
Aug 10-12 & 15 & 16 (9-3.30)
class participation (20%), 6000wd essay (80%)
Faculty/department permission required?
Unit of study rules
The unit is available to students who have successfully completed either one undergraduate unit of study in tax law or one unit of study in a postgraduate tax program.
Study this unit outside a degree
If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.
If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.