International Taxation

Commerce & Business Administration
Course Code
ACCT 4570
Semester Length
15 Weeks
Max Class Size
Method(s) Of Instruction
Course Designation
Certificate in Global Competency
Industry Designation
Typically Offered
To be determined


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
Learning Activities

Lectures, seminars and case analysis.

All methods of instruction apply to in class, hybrid and/or online modes of learning.

Means of Assessment

Evaluation will be carried out in accordance with the Douglas College Evaluation Policy.

Research projects and presentations   

Case analysis and assignments                    30%
Midterm Examination                     25%

Final Examination                                        




Students must write both the midterm examinations and the final examinations to pass 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 other textbooks as approved by the Accounting department.



ACCT 3370

OR instructor's permission

OR currently active in: PDD International Business management OR PBD International Supply Chain Management





No corequisite courses.


No equivalent 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

These are for current course guidelines only. For a full list of archived courses please see

Institution Transfer Details for ACCT 4570
Athabasca University (AU) AU TAXX 3XX (3)
Camosun College (CAMO) DOUG ACCT 4570 (3) & DOUG ACCT 4670 (3) = CAMO ACCT 475 (3) & CAMO ACCT 4XX (3)
Camosun College (CAMO) CAMO ACCT 4XX (3)
Capilano University (CAPU) CAPU BFIN 4XX (3)
College of the Rockies (COTR) No credit
Kwantlen Polytechnic University (KPU) No credit
Northern Lights College (NLC) No credit
Simon Fraser University (SFU) No credit
University Canada West (UCW) UCW ACCT 4XX (3)
University of Northern BC (UNBC) UNBC COMM 3XX (3)
University of Victoria (UVIC) UVIC COM 2XX (1.5)

Course Offerings

Summer 2024