LAWS6177 - Taxation Treaties

Objectives

• Understand the policy underlying international taxation and tax treaties.
• Learn to interpret the main articles of the OECD Model Tax Convention and Australia’s treaties based on the Model.
• Apply tax treaties to current practical problems in international taxation.

Content

Policy and purpose of tax treaties; interpretation of tax treaties; examination of the main articles of the OECD Model Treaty and Australian tax treaties for inbound and outbound investment and employment; non-discrimination; entities and tax treaties; international tax cooperation.

Session

Semester 1 2009
Wednesday 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 Business Law | Master of International Law | Graduate Diploma in International Law | Graduate Diploma in International Business Law | Master of International Business and Law | Master of International Taxation | Master of Taxation | Graduate Diploma in Taxation