HD Advanced Tax (LAW 4322) exam notes

Description

List of topics covered: • Topic 1 – residence and source • Topic 2 – capital gains tax • Topic 3 – fringe benefits tax • Topic 4 – international taxation • Topic 5 – double tax agreements • Topic 6 – tax havens, base erosion and profit shifting, accruals taxation and transfer pricing • Topic 7 – companies • Topic 8 – partnerships • Topic 9 – trusts • Topic 10 – income alienation anti-avoidance provisions • Topic 11 – Pat IVA • Topic 12 – restructures, takeovers, demergers and consolidations Readings covered: • Notes from readings from every week are in the notes How many weeks/lectures: • Weeks 1-12