ASB 4442 International Taxation
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International taxation as per the course is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. International taxation is important because globalization leads to an erosion of national tax systems. Global players and international investors implement liberalization and deregulation, tax loopholes and tax havens to save taxes on a large scale.
Multinational corporations usually employ international tax specialists under course ASB 4442 International Taxation, a specialty among both lawyers and accountants, to decrease their worldwide tax liabilities.
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