此參考說明所註明的目錄。請向該機構確認當前課程供給與適用於你入學的條件。
課程說明
全球稅務管理與規劃 國際稅務原則與規則之基礎。提供一個結構化框架，供政府與跨國企業檢視國際稅務議題。將以加拿大—美國所得稅公約為例，討論條約在國際稅務規劃中的角色。特別強調 OECD 模型條約之關鍵條文。其他涵蓋主題包括以來源為基礎之課稅、關聯方交易、有害稅務競爭、避稅措施及稅務天堂之角色。限制：開放予 MAcc 與 MBA 學生。
條件與方式
- 限制：開放予 MAcc 與 MBA 學生。
原文參考文本
Global Tax Management and Planning Fundamentals of international tax principles and rules. Provides a structural framework within which international tax issues can be examined by both governments and multinational corporations. Role of treaties in international tax planning will be discussed using the Canada-US Income Tax Convention as an example. Particular emphasis will be placed on the key provisions of the OECD Model Treaty. Other topics included will be source-based taxation, related party transactions, harmful tax competition, tax avoidance measures and the role of tax havens. Restriction: open to MAcc and MBA students.
- Restriction: open to MAcc and MBA students.
來源與參考
保留日期與來源以協助你核實資料。為便於閱讀提供譯文；官方來源為條件與要求的參照。
來源參考 : https://brocku.ca/webcal/2024/graduate/actg.html