Taxation Treaties
Subject 730-773 (2009)
Note: This is an archived Handbook entry from 2009. Search for this in the current handbook
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| Level: | Graduate/Postgraduate | ||||||||||||
| Dates & Locations: | This subject has the following teaching availabilities in 2009: October, - Taught on campus.
Timetable can be viewed here. For information about these dates, click here. | ||||||||||||
| Time Commitment: | Contact Hours: 24 - 26 contact hours per subject. Total Time Commitment: The time commitment for this subject depends on the candidates background and experience. | ||||||||||||
| Prerequisites: | N.A. | ||||||||||||
| Corequisites: | N.A. | ||||||||||||
| Recommended Background Knowledge: | None | ||||||||||||
| Non Allowed Subjects: | None | ||||||||||||
| Core Participation Requirements: | N.A. |
Coordinator
Prof Brian Arnold| Subject Overview: |
Objectives: This subject provides an in-depth examination of international tax treaties, both as regards inbound and outbound investment, using the OECD Model Treaty and commentary and including an examination of important treaties of Australia and its major trading partners. It examines current issues of international taxation in the application and interpretation of tax treaties, including the meaning of permanent establishment and taxation of business profits; residence and source; the treatment of investment income; exchange of information and avoidance of double taxation. Upon successful completion of this subject, students should have an advanced understanding of the policies in relation to tax treaties.
Syllabus: Principal topics will include:
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| Assessment: |
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| Prescribed Texts: | Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry. |
| Breadth Options: | This subject is not available as a breadth subject. |
| Fees Information: | Subject EFTSL, Level, Discipline & Census Date |
| Generic Skills: | Please see the Subject Objectives for this information. |
| Links to further information: | 730-773Taxation TreatiesMelbourne Law Masters, postgraduate law, post-graduate law, graduate law2009P Objectives: This subject provides an in-depth examination of international tax treaties, both as regards inbound and outbound investment, using the OECD Model Treaty and commentary and including an examination of important treaties of Australia and its major trading partners. It examines current issues of international taxation in the application and interpretation of tax treaties, including the meaning of permanent establishment and taxation of business profits; residence and source; the treatment of investment income; exchange of information and avoidance of double taxation. Upon successful completion of this subject, students should have an advanced understanding of the policies in relation to tax treaties.
Syllabus: Principal topics will include:
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