LAWS6946 - Tax Treaties Special Issues

Objectives

• Consider the increasing number of specialised topics in the area of tax treaties, largely reflecting the work of the OECD on tax treaties currently and in the last decade.

Content

OECD policy development processes; business restructures; international transport; high value services; education and government; expatriates; superannuation and pensions; entities (companies, partnerships, trusts and collective investment vehicles); triangular cases; conflicts of qualification; non-discrimination; tax competition; tax arbitrage; and the relationship between tax treaties and other areas of international law.

Session

Semester 2 2010
Monday Evenings, 6-8pm

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%)

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation