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Unit of study_

Tax Treaties Special Issues - LAWS6946

Year - 2018

This advanced 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, particularly the OECD/G20 project on Base Erosion and Profit Shifting (BEPS). Topics covered include a selection of: OECD and UN policy development processes, permanent establishment, high value services and the digital economy, transfer pricing, harmful tax practices, treaty abuse, non-discrimination, entities and tax treaties (especially partnerships and collective investment vehicles), transparency and assistance in collection, dispute resolution, BEPS multilateral instrument. The goal of this unit is to provide in depth analysis of the policy and practical issues in recent tax treaty developments. Upon completion of this unit, students will have a detailed understanding of the current driving forces and issues in the development of tax treaties and other international tax standards.

Classes
Oct 17-19 and 22, 23 (9-3.30)

Assessment
3000wd essay (30%) and 2hr exam or 7000wd essay (70%)

Assumed knowledge
As this is an advanced unit, it is assumed that students undertaking this unit have successfully completed LAWS6177 Tax Treaties

Pre-requisites

LAWS6177

Details

Faculty: Sydney Law School

Intensive October

24 Sep 2018

Department/School: Law
Study Mode: Block mode
Census Date: 31 Oct 2018
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: No
Faculty/department permission required? No
Location
Camperdown
More details
Unit of Study coordinator: Prof Richard Vann
HECS Band: 3
Courses that offer this unit

Non-award/non-degree study If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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