T536 Taxation Of Trans-Pacific Transactions
T536 Taxation Of Trans-Pacific Transactions
Jeffery Kadet
An introduction to practicing taxes internationally with a principal geographical focus on the Asia-Pacific region with particular emphasis on investments into and cross-border transactions with China, Japan, and other countries in the region. The practice of international taxation requires a combination of both knowledge and mental processes. Knowledge includes international tax principles and mechanisms and how various countries implement them. Mental processes include the approaches and skills required to analyze a cross-border business or investment, identify the relevant issues, arrive at alternative approaches that resolve the issues, and help the decision-maker reach conclusions. This course focuses on international income taxation concepts, principles and planning as applied generally in countries around the world and specifically within the Asia-Pacific region. There is also a section on value added tax as well as considerable discussion of tax treaties. The course is not focused on the US. As such, only a little time is spent on US tax rules and then mostly for illustration and comparison purposes. The video version of the course has been edited to include slides and other materials to help the viewer. As the audio version does not include these materials, the video version should be used if at all possible. A course paper written by the instructor (required reading for attending students) and several course handouts discussed in class are provided in pdf format. There's also pdf file that includes the content of each of the ten course sessions.
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