ACCT7760 International Taxation (3 units)
- Medium of Instruction:
The course introduces the students to the international aspects of income tax law. It provides a comprehensive overview of the global landscape of income tax law and policy. The course discusses the taxation of resident individuals and legal entities on income arising in foreign countries and the taxation of non-residents on income arising or sourced in the country. It also covers the current international tax regime operating in selected jurisdictions, including Hong Kong and Mainland China.
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