LAWS6153 - Comparative Corporate Taxation

Globalisation is driving corporate tax systems closer together and often into conflict. For many tax practitioners, it is now not enough to know their own corporate tax system - they must grapple with and question the operation of other corporate tax systems.

This unit seeks to develop an ability to understand and analyze any corporate tax system and assess its impact on corporate decision making. With a dedicated textbook (written by the presenter), it does this by comparing a number of influential and archetypal corporate tax systems (both common law and civil law) and assessing their behaviour in the context of a number of practical problems.

For tax professionals, the unit develops an ability to ask direct and informed questions about a foreign corporate tax system and discuss that system at a high level with foreign tax professionals.

Topics include: corporate entities and hybrids, groups, interface with accounting, service companies, debt vs. equity, dividend relief, cross-border issues, incorporation, takeovers, trading in loss companies, share buy-backs, liquidation, bonus issues, convertible notes, mergers and demergers.

Session

Semester 1 Intensive
26-28 & 31 March & 1 April 2014

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • 1 x 2-Hour Exam or 1 x 7,000 Word Essay (100%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Graduate Diploma in Corporate, Securities and Finance Law | Master of International Law | Graduate Diploma in International Law | Graduate Diploma in International Business Law | Master of International Business and Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation