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This course is designed to give students an understanding of tax regimes on the Asia Pacific region, with particular focus on the structure and content of the international tax systems of the United States, Singapore, Hong Kong and New Zealand. In doing so, students will also be asked to consider how Australia's controlled foreign company measures impact on investments by Australians into those jurisdictions and how, if at all, these measures discourage such investments. Consideration will also be given to investments from these jurisdictions into Australia.