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Tax Treaties

LAWS6177

This unit is designed to study the policy, detailed rules and practical application of Australia's international tax treaties against the background of the OECD Model Tax Convention on Income and on Capital. Upon successful completion of this unit a student should have 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. The unit includes a study of: principles of double tax treaties; interpretation of tax treaties; and selected articles of the OECD Model and Australian tax treaties.

Unit of study details

Unit of study level: Postgraduate

Credit points: 6

Commencing semesters: 105

Further unit of study information

Unit of study handbook: LAWS6177

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: No

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