Course Information
Course Code MACC 5P32
Course Title Global Tax Management and Planning
Description Focuses on the fundamentals of international tax principles and rules. Provides a structural framework within which international tax issues can be examined by both governments and multinational corporations. The role of treaties in international tax planning will be discussed using the Canada-US Income Tax Convention as an example. Particular emphasis will be placed on the key provisions of the OECD Model Treaty. Other topics included will be source-based taxation, related party transactions, harmful tax competition, tax avoidance measures and the role of tax havens.
Restrictions open to MAcc, MBA and IMAcc students.
Notes completion of this course will replace previous assigned grade and credit obtained in ACTG 5P32.