Tax Treaties Special Issues (LAWS6946)
UNIT OF STUDY
This unit of study considers a number of specialised topics in the area of tax treaties, largely reflecting the work of the OECD and United Nations on tax treaties currently and in the last decade. Topics covered include a selection of: OECD and UN policy development processes, the new Article 7, business restructures and intangibles, high value services, expatriates, superannuation and pensions, entities (companies, partnerships, trusts and collective investment vehicles), beneficial ownership, triangular cases, conflicts of qualification, non-discrimination, tax avoidance and treaties, base erosion and profit shifting, dispute resolution and international administrative cooperation.
Our courses that offer this unit of study
Further unit of study information
S106 (UK): Jun 13 & 18-20 (10-5.30). Please visit the Sydney Law School in Europe website. S111 (Sydney): Oct 22-24 & 27, 28 (9-3.30)
S106 (UK): take-home exam (100%) and S111 (Sydney): 2hr exam or 8000wd essay (100%)
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