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Unit of study_

Chinese International Taxation - LAWS6091

Year - 2018

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.

Classes
May 2-4 and 7, 8 (9-3.30)

Assessment
class participation (20%) and take-home exam (80%)

Assumed knowledge
It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.

Details

Faculty: Sydney Law School

Intensive May

23 Apr 2018

Department/School: Law
Study Mode: Block mode
Census Date: 31 May 2018
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: No
Faculty/department permission required? No
Location
Camperdown
More details
Unit of Study coordinator: Prof Jinyan Li
HECS Band: 3
Courses that offer this unit

Non-award/non-degree study 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. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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