Subjects 2009
Asian Comparative Tax Law Systems 730849
- Credited Courses: Graduate Diploma in Asian Law 726; Graduate Diploma in Asian Law 726; Graduate Diploma in International Law 323; Graduate Diploma in International Law 323; Graduate Diploma in International Tax 191; Graduate Diploma in International Tax 191; Graduate Diploma in Legal Studies L08; Graduate Diploma in Tax 187; Graduate Diploma in Tax 187; Graduate Diploma in Transnational Law 333; Master of Commercial Law 504; Master of Commercial Law 504; Master of International Tax 192; Master of International Tax 192; Master of Laws (LLM) 502; Master of Laws (LLM) 502; Master of Legal Systems 890; Master of Public and International Law 511; Master of Public and International Law 511; Master of Tax 742; Master of Tax 742
Prerequisite
It is recommended that students have completed, or are currently undertaking, a graduate tax subject, or have relevant practical tax experience.
Objectives
A student who has successfully completed this subject should have:
- A good understanding of multiple aspects of tax policies in the Asian region
- A good understanding of the rules for taxing international transactions applicable in various Asian countries
- An overview of international tax planning strategies for the Asian region.
Syllabus
Principal topics will include:
- Definition of tax in Asian context, including discussions on user fees, government levies and compliance costs
- Present and future tax policies in the Asian region: Implications for foreign investors, including trends in tax incentives, double tax agreements and the use of indirect taxes
- Features of corporate taxation in key Asian countries
- Use of double tax agreements, international tax planning issues, repatriation of profits, use of third country strategies
- Special topics: Identified on first day of classes in close consultation with students.
