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QLLM430 US International Taxation Advanced Topics (Sem 2)

Module description

The module will cover the structure, principles, rules and application of the US international tax system. Building on US International Taxation, which is a pre-requisite for the module, it will consider extensively how the system operates in practice, with a particular focus on tax planning and government responses to tax planning, including the transfer pricing regime and various anti-avoidance measures. It will also cover the taxation of intellectual property, the taxation of trusts, estates and gifts, reporting requirements and tax administration and procedure, all with a focus on the cross-border context. US international tax policy and likely future developments in the US international tax system will also be considered extensively.

Prerequisites

Applicable Groupings

Mode of Assessment

2.15 hour written examination

Credits

22.5 Credits

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