International Tax: Principles, Structure

This core international tax subject is of central importance given Australia’s ever-growing role in the modern, global economy. and contemporary reforms intended to address the effects of digitisation and base erosion and profit sharing This subject covers the fundamental international income tax rules that apply where income or capital gains are derived in circumstances that have a connection with Australia. It considers Australia’s tax jurisdiction of residence and source, and relief from double taxation under domestic law. It also examines measures to prevent tax avoidance, such as controlled foreign company rules.