Tax Treaties

Subject LAWS70146 (2016)

Note: This is an archived Handbook entry from 2016.

Credit Points: 12.5
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2016:

October, Parkville - Taught on campus.
Pre-teaching Period Start 21-Sep-2016
Teaching Period 19-Oct-2016 to 25-Oct-2016
Assessment Period End 05-Dec-2016
Last date to Self-Enrol 31-Mar-2016
Census Date 19-Oct-2016
Last date to Withdraw without fail 11-Nov-2016

This subject has a quota of 30 students. Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.



Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 24-26 hours
Total Time Commitment:

136-150 hours

The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.

Prerequisites:

Melbourne Law Masters Students: None

JD Students: Successful completion of the below subject:

Subject
Study Period Commencement:
Credit Points:
Semester 1, Semester 2
12.5
Corequisites: None
Recommended Background Knowledge:

Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.

Non Allowed Subjects: None
Core Participation Requirements:

The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:

  • The ability to attend a minimum of 75% of classes and actively engage in the analysis and critique of complex materials and debate;
  • The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
  • The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and to critically evaluate these;
  • The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
  • The ability to work independently and as a part of a group;
  • The ability to present orally and in writing legal analysis to a professional standard.

Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact Student Equity and Disability Support.

Coordinator

Assoc Prof Michael Kobetsky

Contact

Lecturers

Associate Professor Michael Kobetsky (Coordinator)

Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: www.law.unimelb.edu.au/masters

Subject Overview:

Globally, countries have negotiated more than 3,000 bilateral tax treaties and the number of treaties continues to grow. Tax Treaties provides an in-depth examination of international tax treaties, regarding both inbound and outbound investment. This subject uses the Organisation for Economic Co-operation and Development (OECD) Model Treaty and Commentary and examines important tax treaties of Australia and its major trading partners.

Associate Professor Michael Kobetsky has advised the United Nations (UN) and country governments on these issues. This lively, engaging and relevant subject equips students to deal with the most topical and advanced issues of international tax 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.

Principal topics include:

  • The role of tax treaties in preventing double taxation and tax avoidance
  • Interpretation of tax treaties
  • Relationship between tax treaties and domestic law
  • Impact of tax treaties on investing into Australia
  • Impact of tax treaties on investing overseas
  • Entities and tax treaties
  • The mutual agreement procedure
  • Tax treaties and tax avoidance.
Learning Outcomes:

A student who has successfully completed this subject will:

  • Have an integrated understanding of Australia’s tax treaties regarding both inbound and outbound investment
  • Have a detailed understanding of tax treaty interpretation using the Organisation for Economic Co-operation and Development (OECD) Model Treaty and Commentary and the UN Model Tax Treaty and Commentary
  • Be able to critically examine, analyse, interpret and assess the effectiveness of the tax treaty system and its underlying principles
  • Be an engaged participant in the debate on the controversial issues in tax treaties such as 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
  • Have an understanding of the challenges in the application of tax treaties
  • Have the cognitive and technical skills to critically evaluate tax treaty principles
  • Have the communicative skills to articulate and express complex information on tax treaties to specialist and non-specialist audiences
  • Be able demonstrate autonomy, judgment and responsibility as tax advisers in the field of tax treaties.
Assessment:

Take-home examination (5,000-6,000 words as specified in the subject reading guide) (100%) (2 - 5 December)

A minimum of 75% attendance is a hurdle requirement.

Prescribed Texts:

Specialist printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Links to further information: www.law.unimelb.edu.au/subject/LAWS70146/2016
Related Course(s): Graduate Diploma in International Law
Graduate Diploma in International Tax
Graduate Diploma in Legal Studies
Graduate Diploma in Tax
Juris Doctor
Master of Commercial Law
Master of International Tax
Master of Laws
Master of Public and International Law
Master of Tax

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