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Unit of study_
CLAW6033: International Business Tax Strategy
2020 unit information
Taxation strategy of an international business has a significant impact on not only the overall financial performance of the enterprise but also the quantum of tax revenue that governments can collect. The increasing globalisation and integration of operations of multinational enterprises, together with the ingenuity of the army of tax advisors, provides ample opportunities for international tax planning. This unit introduces students to international tax principles and practices. Students will learn how the international tax rules are implemented in practice, and tax strategies that international businesses can adopt to minimise their global tax liabilities. Case studies on major multinational enterprises, such as Apple and Google, will be used to analyse and evaluate the international tax rules and business tax strategies. This unit will cover the fundamental residence and source principles, the taxation of inbound and outbound investments, the taxation of international finance, and common international tax strategies of multinational enterprises, including tax arbitrage between tax rules of entity classifications, the tax treatment of debt and equity, and transfer pricing.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Postgraduate |
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| Academic unit | |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. analyse and critically evaluate alternative tax policies based on a good understanding of key taxation law concepts and major constraints in business environment
- LO2. determine tax implications of business transactions and structures by applying knowledge of tax law and practice for businesses
- LO3. compute tax liabilities for business entities and their interest holders
- LO4. refine academic writing.
Unit availability
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