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School of Law

SOLM130 Tax and Technology (Sem 2)

Module Description

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.

Applicable Groupings

Mode of Assessment

3,000-4,000 word essay


15 Credits