Tax Treaties (LAWS6177)
UNIT OF STUDY
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 tax treaties; interpretation of tax treaties; and selected articles of the OECD Model and Australian tax treaties.
Our courses that offer this unit of study
Further unit of study information
May 21-23 & 26, 27 (9-3.30)
classwork (30%) and 2hr exam or 7000wd essay (70%)
Faculty/department permission required?
Study this unit outside a degree
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