Global issues in international and comparative taxation law

This unit examines key aspects of the tax regimes of several countries, including Australia, Malaysia, Singapore and New Zealand. It identifies and compares the main similarities and differences between the regimes and focuses on the special tax rules that exist in these countries for dealing with cross-border and international commercial transactions. Specific topics covered include, calculating tax liabilities, tax rates, jurisdiction to tax, residence and source, property and transactional taxes (eg land taxes, stamp duties and land taxes), capital gains and similar taxes, foreign tax credits, withholding taxes, double tax agreements, transfer pricing, tax incentives, tax havens and base erosion and profit shifting.