LAW7336 - Taxation of financial arrangements

Leader: Ms Teresa Dyson

Offered

Not offered in 2009

Synopsis

On completion of this unit, students will have a solid understanding of the way in which the taxation law affects financing arrangements. In particular, students will have a broad understanding of special regimes such as the debt and equity regime, the forex regime and the proposed taxation of financial arrangements regime.

Objectives

This unit will cover a broad range of issues relating to the taxation of financial arrangements, including the following specific regimes: the debt and equity regime, the forex regime, the thin capitalisation regime and the proposed taxation of financial arrangements regime.

Assessment

Research paper (3750 words): 50% Take-home exam: 50%