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Unit of study_
LAWS6946: Tax Treaties Special Issues
2022 unit information
This advanced unit considers 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 OECD and UN policy development processes, 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, and the BEPS multilateral instrument. 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.
Unit details and rules
Managing faculty or University school:
Sydney Law School
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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As this is an advanced unit, it is assumed that students undertaking this unit have successfully completed LAWS6177 Tax Treaties |
At the completion of this unit, you should be able to:
- LO1. identify and critically assess the policies underlying the legal rules on taxation covered in this unit of study
- LO2. interpret the current legal rules on taxation covered in this unit of study and justify your analysis
- LO3. evaluate and suggest alternatives to the current legal rules on taxation covered in this unit of study
- LO4. apply the current legal rules on taxation covered by this unit of study to practical problems
Unit availability
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Modes of attendance (MoA)
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