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.
- 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
Methods of Instruction
Lectures and/or on-line
Means of Assessment
Research projects and presentations
|Case analysis and assignments
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.
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
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:
Courses listed here are equivalent to this course and cannot be taken for further credit:
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.
Below shows how this course and its credits transfer within the BC transfer system.
A course is considered university-transferable (UT) if it transfers to at least one of the five research universities in British Columbia: University of British Columbia; University of British Columbia-Okanagan; Simon Fraser University; University of Victoria; and the University of Northern British Columbia.
For more information on transfer visit the BC Transfer Guide and BCCAT websites.
If your course prerequisites indicate that you need an assessment, please see our Assessment page for more information.