12. November 2019 - 9:00

Taxation Law of a Foreign State, UWA Law School, Tuesday, 12. November 2019

This unit examines the core principles of the income taxation and other relevant tax of a foreign State. It also examines the tax administration system and relevant legal and equivalent institutions. The primary focus is on the taxation inbound investment, outbound investment and trade by the State. The operation of double taxation agreements is also covered. Core concepts studied are residence and source rules; corporate tax rules; taxation of passive income flows and anti-tax avoidance rules.
The course will be led by Tom O'Shea.

Tuesday, 12. November 2019, UWA Law School, Taxation Law of a Foreign State

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