Module Directory

 

Module Description

 
 
Module Name
Module Code
Lecture Hrs
Practical Hrs
Credits
Business and International Taxation
ACF3004(5)
3
0
3

Description
Principles & Practice; The Schedular System; Income Tax Matters Affecting Businesses; Capital Allowances; Treatment of Losses; Corporation Tax - System, Computation, Assessment; Corporation Tax - Losses; Capital Gains Tax; Value Added Tax; Taxation of International Businesses; Residence and its implications; Assessment of Companies Trading Internationally Overseas Subsidiaries; Foreign-Controlled Companies; Tax Treaty System; Double Taxation Relief; Anti-Avoidance Legislation, the OECD model, International Tax Planning.
Faculty Department
FACULTY OF LAW AND MANAGEMENT Department of Finance and Accounting
Contact Details
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu
 

 


Disclaimer & Copyright | Home | Admissions | Calendar of Activities | Contact | Webmaster
University of Mauritius
Reduit, Mauritius
Tel : (230) 403 7400 Fax : 454 9642