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Comparative Corporate Taxation

LAWS6153

The goal of the unit is to provide a comparison of the corporate tax systems of a number of countries of economic and cultural significance to Australia. The goal has both practical and policy aspects. The unit will provide a basic introduction to the corporate tax systems of Australia's major trading partners which will assist students in assessing the likely outcomes of proposed corporate dealings both within the countries selected for comparison and between them. A comparative framework provides an opportunity for identifying the available options for taxing corporate income and assessing the appropriateness of those options or a combination thereof. This enables an assessment of the options selected by various countries, including incompatibility of options, and may identify areas of corporate taxation which may be the subject of appropriate reform. The unit will examine: theoretical framework and defining entities subject to corporation tax; taxation of corporate income where derived; taxation of corporate income where distributed; treatment of gains/losses on the disposal of shares; corporate formation, reorganisation and liquidation; and international taxation of corporate income.

Unit of study details

Unit of study level: Postgraduate

Credit points: 6

Commencing semesters: 104, 103

Further unit of study information

Unit of study handbook: LAWS6153

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: No

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