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LAWS6153 - Comparative Corporate Taxation
Faculty of Law (Sydney Law School) - 6 credit points
HECS Band three
EFTSL: 0.125000000
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Department: Law
Offered session(s): 103
Teacher/Coordinator: Dr Peter Harris

Classes: Mar 25-28 (9-4.45)

Assessment: classwork (30%) and exam or essay (70%)

The goal of the unit is to provide a comparison of the corporate tax systems of a number of countries of economic and cultural significance to Australia. The goal has both practical and policy aspects. The unit will provide a basic introduction to the corporate tax systems of Australia's major trading partners which will assist students in assessing the likely outcomes of proposed corporate dealings both within the countries selected for comparison and between them. A comparative framework provides an opportunity for identifying the available options for taxing corporate income and assessing the appropriateness of those options or a combination thereof. This enables an assessment of the options selected by various countries, including incompatibility of options, and may identify areas of corporate taxation which may be the subject of appropriate reform. The unit will examine: theoretical framework and defining entities subject to corporation tax; taxation of corporate income where derived; taxation of corporate income where distributed; treatment of gains/losses on the disposal of shares; corporate formation, reorganisation and liquidation; and international taxation of corporate income.
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