Khansa

Undergraduate Program Subject Outline

Faculty of Finance and Accounting

http://my.uowdubai.ac.ae

Subject Code: ACCY328

Session: Spring

Subject Name: International Taxation

Year: 2012 Section: One

LECTURE INFORMATION

Day:

FINAL EXAM PASSING REQUIREMENT: 45%

Wednesday

Time:

10:30 – 12:30

Location: Block 14 Room 211

TUTORIAL INFORMATION

Tutorial 1

Day:

Wednesday

Time:

2:30 – 3:30

Location:

Block14 Room 208

Lecturer’s Name:

Dr Munir Lutfi

Building & Office No:

Block 15 Office 103

E-mail Address:

MunirLutfi@uowdubai.ac.ae

Consultation Days and Times:

TBA

Subject Coordinator:

Dr Munir Lutfi

Academic Program Director:

Tutor’s Name:

Dr Munir Lutfi

Building & Office No:

Block 15 Office 103

E-mail Address:

MunirLutfi@uowdubai.ac.ae

Consultation Days and Times:

TBA

UG Subject Outline Template F-ACD-DB-01.04.01

V12 21 Jan 2012

ACCY328 International Taxation

Page 1

1 SUBJECT DESCRIPTION

Studying Tax Law will assist those students that will go on to seek with professional

accounting organizations after completing their undergraduate degree.

The overall goal of this subject is to assist students in developing a practical and theoretical

understanding of the law of income tax and fringe benefits tax in Australia. In particular, the

subject will focus on the assessability of income, deductibility of expenses and the treatment

of fringe benefits and capital gains.

2 LEARNING OUTCOMES

Upon successful completion of this subject, a student will be able to:

3

1. Critique, analyze and discuss the fundamentals of the law relating to income tax and fringe

benefits tax in Australia;

2. Evaluate the effectiveness of taxation policy in Australia with respect to the objectives of a

good taxation system;

3. Examine the tax consequences of factual situations by application of income tax and fringe

benefits tax laws and related case law;

4. Apply income tax laws...