International Taxation

Faculty
Commerce & Business Administration
Department
Accounting
Course Code
ACCT 4570
Credits
3.00
Semester Length
15 weeks
Max Class Size
30
Method Of Instruction
Lecture
Online
Hybrid
Typically Offered
To be determined

Overview

Course Description
This course covers the fundamentals of International Taxation from a Canadian perspective. The course emphasizes the understanding of different taxation systems and policies as they apply around the world. The course will allow students to explore different tax treaties and gain an understanding of the importance of taxation considerations in international business.
Course Content
  1. Review of the Canadian Taxation System and Introduction of other taxation systems
  2. Overview and history of tax treaties
  3. Residence in Canada and Expatriate Issues
  4. Permanent Establishments in Canada
  5. Transfer Pricing- Introduction and OECD Guidelines
  6. Transfer Pricing- The arms length principle
  7. Transfer Pricing- Different methodologies
  8. Transfer pricing- Intra-group services
  9. Introduction to US Tax
  10. Analyzing an International Expansion
Methods Of Instruction

Lectures and/or on-line

Means of Assessment

Research projects and presentations   

10%
Case analysis and assignments                    30%
Midterm Examination                     25%

Final Examination                                        

35%

Students must write both the midterm and final exams to obtain credit for the course.

To pass this course, students must obtain a minimum of 50% on invigilated assessments, with the 50% calculated on a weighted average basis.

Invigilated assessments include, in-class quizzes, in-class tests, midterm exam(s) and the final exam.

Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.

Learning Outcomes

At the end of the course, the successful student should be able to:

  1. Describe understanding of the different types of taxation systems around the world

  2. Examine tax treaties from both individual and business perspective

  3. Analyze taxpayer situation and demonstrate knowledge in determining residency

  4. Compare different transfer pricing methods and determine the applicable method in a situation

  5. Demonstrate understanding of the structure of US Taxation System

  6. Analyze operations and tax position of a business and determine the impact of business expansion in a particular country

Textbook Materials
Introduction to International Tax in Canada, By: Jean-Pierre Vidal. Carswell - Thomson Reuters.
 
Or
 
Texbook approved by the department.
 

Requisites

Prerequisites

ACCT 3370 with a grade of C or better 
OR instructor's permission
OR currently active in the PDD International Business management or the PBD International Supply Chain Management

 

 

 

Corequisites

Courses listed here must be completed either prior to or simultaneously with this course:

  • No corequisite courses

Equivalencies

Courses listed here are equivalent to this course and cannot be taken for further credit:

  • No equivalency courses

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

Course Transfers

Institution Transfer Details Effective Dates
Athabasca University (AU) AU TAXX 3XX (3) 2018/01/01 to -
Camosun College (CAMO) CAMO ACCT 4XX (3) 2021/09/01 to -
Capilano University (CAPU) CAPU BFIN 4XX (3) 2018/01/01 to -
College of the Rockies (COTR) No credit 2018/01/01 to -
Kwantlen Polytechnic University (KPU) No credit 2018/01/01 to -
Northern Lights College (NLC) No credit 2018/09/01 to -
Simon Fraser University (SFU) No credit 2018/01/01 to -
University Canada West (UCW) UCW ACCT 4XX (3) 2018/01/01 to -
University of Northern BC (UNBC) UNBC COMM 3XX (3) 2018/01/01 to -
University of Victoria (UVIC) UVIC COM 2XX (1.5) 2018/01/01 to -

Course Offerings

Fall 2021

CRN
Days
Dates
Start Date
End Date
Instructor
Status
36247
Mon
07-Sep-2021
- 08-Dec-2021
07-Sep-2021
08-Dec-2021
Wong
Richard
Open
Max
Enrolled
Remaining
Waitlist
30
14
16
0
Days
Building
Room
Time
Mon
12:30 - 15:20