International Taxation

Curriculum Guideline

Effective Date:
Course
Discontinued
No
Course Code
ACCT 4570
Descriptive
International Taxation
Department
Accounting
Faculty
Commerce & Business Administration
Credits
3.00
Start Date
End Term
Not Specified
PLAR
No
Semester Length
15 weeks
Max Class Size
30
Contact Hours
15 Weeks X 4 Hours per week = 60 Hours
Method Of Instruction
Lecture
Online
Hybrid
Methods Of Instruction

Lectures and/or on-line

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 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

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.

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