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Course Name Taxation of Cross-border Transactions
Course Code LAW 6510
Course Credits 6.0
Pre/Anti-requisites
Course Description

The main learning objectives of this course are to introduce students to the basic concepts, ideas, structures, and potential traps of tax planning for cross-border transactions, and to equip students with the basic knowledge and skills to spot tax issues, to know when to call in the tax experts, and take taxation into consideration before embarking on a major cross-border transaction. The course will begin with a primer on international taxation. Instead of examining the detailed technical tax laws of any specific country, the course will focus on general international tax principles found in tax treaties and in the domestic law of most countries. The main teaching materials will be leading tax cases in Canada, Australia, France, India, the UK and other countries. Typical cross-border transactions to be examined in the course include cross-border financing, cross-border leasing and licensing, cross-border “securitization”, cross-border services, joint research and development, and the use of holding companies in low-tax jurisdictions.

Upcoming Offerings

Winter 2019

Specialization International Business Law
Status Core
CPD Hours N/A
NCA Status N/A

All courses and schedules are subject to change.