Browse Hierarchy SOLM130: Tax and Technology

The module will focus on tax and technology. It will provide an introduction to domestic and international tax provisions that are important to owners of intellectual property, with a particular focus on domestic incentives to encourage investment and to attract foreign direct investment, as well as the international perspectives around harmful tax competition by countries. The module will also consider the current debates regarding a digital services tax. This module will be taught intensively over a period of 1 week in semester 3. Sem 3 is the final teaching semester taught early June to early July.