International Taxation
Overview
- 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
Lectures, seminars and case analysis.
All methods of instruction apply to in class, hybrid and/or online modes of learning.
Evaluation will be carried out in accordance with the Douglas College Evaluation Policy.
|
Research projects and presentations |
10% |
| Case analysis and assignments | 30% |
| Midterm Examination | 25% |
|
Final Examination |
35% |
|
Total |
100% |
Students must write both the midterm examinations and the final examinations to pass the course.
Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.
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.
Introduction to International Tax in Canada, By: Jean-Pierre Vidal. Carswell - Thomson Reuters.
OR other textbooks as approved by the Accounting department.
Requisites
Prerequisites
OR instructor's permission
OR currently active in: PDD International Business management OR PBD International Supply Chain Management
Corequisites
No corequisite courses.
Equivalencies
No equivalent courses.
Course 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 Transfers
These are for current course guidelines only. For a full list of archived courses please see https://www.bctransferguide.ca
| Institution | Transfer details for ACCT 4570 |
|---|---|
| Athabasca University (AU) | AU TAXX 3XX (3) |
| Camosun College (CAMO) | CAMO ACCT 4XX (3) |
| Camosun College (CAMO) | DOUG ACCT 4570 (3) & DOUG ACCT 4670 (3) = CAMO ACCT 475 (3) & CAMO ACCT 4XX (3) |
| Capilano University (CAPU) | CAPU BFIN 4XX (3) |
| College of the Rockies (COTR) | No credit |
| Kwantlen Polytechnic University (KPU) | No credit |
| Northern Lights College (NLC) | No credit |
| Simon Fraser University (SFU) | No credit |
| University Canada West (UCW) | UCW ACCT 4XX (3) |
| University of Northern BC (UNBC) | UNBC COMM 3XX (3) |
| University of Victoria (UVIC) | UVIC COM 2XX (1.5) |