LAWS6177 - Taxation Treaties

Objectives

Undertake an advanced study of Australia’s international tax treaties against the background of the OECD Model Tax Convention on Income and on Capital
Examine in-depth several current practical issues of international taxation arising from tax treaties especially the review of Australia’s treaty policy following the Review of Business Taxation.
Acquire an advanced understanding of the policies underlying the Australian tax treaty position in relation to the taxation of various kinds of income, as well as a detailed knowledge of the law applicable to interpretation of Australia’s treaties.

Content

Principles of double tax treaties; interpretation of tax treaties; the detailed articles of the OECD Model and Australian tax treaties; impact of tax treaties on investing overseas, including a study of the US international tax systems; entities and tax treaties.

Session

Semester 1 Intensive
7-9 & 12-13 April 2010

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

Assessment

Classwork (30%)
1 x Exam or 1 x Research Essay (70%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS6128 - Comparative International Taxation before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Courses this unit is available in

Sydney Law School