Lectures and/or on-line
- Review of the Canadian Taxation System and Introduction of other taxation systems
- Overview and history of tax treaties
- Residence in Canada and Expatriate Issues
- Permanent Establishments in Canada
- Transfer Pricing- Introduction and OECD Guidelines
- Transfer Pricing- The arms length principle
- Transfer Pricing- Different methodologies
- Transfer pricing- Intra-group services
- Introduction to US Tax
- Analyzing an International Expansion
At the end of the course, the successful student should be able to:
Describe understanding of the different types of taxation systems around the world
Examine tax treaties from both individual and business perspective
Analyze taxpayer situation and demonstrate knowledge in determining residency
Compare different transfer pricing methods and determine the applicable method in a situation
Demonstrate understanding of the structure of US Taxation System
Analyze operations and tax position of a business and determine the impact of business expansion in a particular country
Research projects and presentations
|Case analysis and assignments||30%|
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.
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
Courses listed here must be completed either prior to or simultaneously with this course:
- No corequisite courses
Courses listed here are equivalent to this course and cannot be taken for further credit:
- No equivalency courses