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Registration for the Fall 2019 semester begins June 25.  Watch your email for more details.

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International Taxation

Course Code: ACCT 4570
Faculty: Commerce & Business Administration
Department: Accounting
Credits: 3.0
Semester: 15 weeks
Learning Format: Lecture, Online, Hybrid
Typically Offered: TBD. Contact Department Chair for more info.
course overview

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.

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

course 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

curriculum 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 schedule and availability
course transferability

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.

assessments

If your course prerequisites indicate that you need an assessment, please see our Assessment page for more information.