This online unit, Foundations of International Taxation, from Curtin University and Open Universities Australia, is designed to give you a working understanding of taxation on an international level, by studying the structures of selected countries and examining their role in a wider context. You will also study the implications of these policies on establishing international businesses.
You will look at tax avoidance methods and how these are countered by nations, as well as double tax treaties and how business structures react to different levels and systems of taxation. This will involve examining both domestic and international tax policy, and the relationship between the two.
You will also study international tax planning, and how different governments structure tax systems to achieve various political and economic objectives such as profit reduction and anti-avoidance mechanisms.
Applicants must meet the following criteria to be eligible to enter this program:
Have completed the mandatory unit, Business Law, or an academic equivalent
It is recommended that applicants complete the unit, Applied Contract Law
Areas of study
In this Foundations of International Taxation unit, the topics you will study include:
Domestic taxation policy
Development of taxation in general
Tax across international boundaries
This unit is an approved elective in the following courses:
Bachelor of Commerce (Business Law), Curtin University
Content may also be relevant to other courses, and could qualify you for Recognition of Prior Learning (RPL) for a course offered by another institution.
Get more information
Want more information about this unit? Fill out the enquiry form to the right and a study consultant will contact you with the details you need.
Want to know more about life as an OUA student? Listen to Chris's story.
A detailed knowledge of taxation at an international level is vital in many fields, and can be advantageous in areas such as international relations, politics, accounting and multinational business contexts.
How else will I benefit from this unit?
Upon successful completion of this unit you will receive credit for competencies in Foundations of International Taxation from Curtin University.
Studying online means you can study where you want, at your own pace.
Gain industry-relevant skills and transferrable knowledge.
Government financial support through FEE-HELP or HECS-HELP may be available.
Studying single units allows you the flexibility to work towards a qualification at your own pace.
Receive Recognition of Prior Learning (RPL) for this unit across a number of OUA’s full degree programs.
Get more information
Want more information about the career benefits of this unit? Fill out the enquiry form to the right and a study consultant will contact you with the details you need.
If you are an Australian citizen, you may be eligible to receive a government HECS-HELP or FEE-HELP loan, meaning you can defer payment of your fees.
Get more information
Want more information about financial and student support? Fill out the enquiry form to the right and a study consultant will contact you with the details you need.
You may be eligible to receive HECS-HELP or FEE-HELP for this course!
This course can be paid for through the HECS-HELP or FEE-HELP government loan schemes. If you are an Australian citizen or hold a permanent humanitarian visa, this means you don’t need to pay upfront.
Instead, the Australian government will pay your course fees on your behalf. You’ll begin repaying your loan through the tax system once you start earning more than the minimum threshold of $54,869 (2016-17 income year).
For two decades, Open Universities Australia (OUA) has partnered with leading Australian educators to make tertiary-level courses easier to access for people, no matter their background, their work status or their other life commitments. OUA has built up their reputation by making education more flexible, easier to tailor and available almost entirely online.
OUA's devotion to online education remains to this day, but where they once focused on higher education, today they offer the broadest set of post-secondary education and training programs in Australia.
Open Universities Australia offers a range of administrative and student support options. As a student of OUA you will have access to four hours of free expert tutoring support for each unit undertaken through the tutoring service SMARTHINKING. This on-demand service allows you to get fast, detailed feedback on your assignment drafts and gives you access to your tutor in real time.
The My OUA portal is an online student medium that allows you access to all your course and enrolment information as well as access to student forums and assessment tips.