LAWS6151 - Netherlands International Tax

Objectives

Acquire an overview of the income tax system of the Netherlands and a detailed analysis of the most important legislative and treaty rules of the Netherlands in the international income tax area, especially in dealings with Australia.
Gain an advanced understanding of the policies of the Netherlands rules for taxing international transactions.
Acquire a detailed knowledge of the principles of income tax law applicable to inbound and outbound transactions in the Netherlands.

Content

Overview of the Netherlands income tax system; Taxation of inbound investment in the Netherlands; Taxation of outbound investment in the Netherlands; Transfer pricing in the Netherlands; Netherlands tax treaties; Australia Netherlands Tax Treaty and Impact of EU law.

Session

Semester 1 Intensive
10-12 & 15-16 March 2010

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

Class Participation (20%)
1 x Take Home Exam (80%)

Courses this unit is available in

Sydney Law School