International Tax: Anti-Avoidance
University of New South Wales
About
International taxation comprises a complex body of learning which is relevant to any cross border event whether that be in the form of cross border investment or cross border movement of people.
This course exposes participants to the main aspects of the law which are relevant specifically to preventing avoidance … For more content click the Read More button below.International taxation comprises a complex body of learning which is relevant to any cross border event whether that be in the form of cross border investment or cross border movement of people.
This course exposes participants to the main aspects of the law which are relevant specifically to preventing avoidance of taxpayer obligations in respect of Australia's international taxation jurisdiction.
The areas covered need to be clearly understood by anyone dealing with cross border income flows in order to avoid inadvertently falling into an unexpected trap created by these provisions.Recommended Prior KnowledgeTABL5505 Taxation of Trusts, TABL5515 Taxation of Capital Gains and TABL5520 Principles of Australian International Taxation are recommended before studying this course.Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area.
Note:
as some areas of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.Read More
Institution
