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

Classes

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)

Assessment

S106 (UK): take-home exam (100%) and S111 (Sydney): 2hr exam or 8000wd essay (100%)

Faculty/department permission required?

Yes

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Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.

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