Trade and Tax Policy
Subject LAWS70465 (2016)
Note: This is an archived Handbook entry from 2016.
|Dates & Locations:|| |
This subject is not offered in 2016.
|Time Commitment:||Contact Hours: The total class time is between 24 and 26 hours. |
Total Time Commitment:
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.
|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:
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact the Disability Liaison Unit: www.services.unimelb.edu.au/disability/
For more information:
Phone: +61 3 8344 6190
Tariffs and other indirect taxes, whether applied at the border or internally, have long been subject to the binding multilateral rules embodied in the General Agreement on Tariffs and Trade (GATT). This subject, taught by a leading international consultant on tax and trade, provides an overview of how taxation is subject to World Trade Organization (WTO) rules, analysing the relevant WTO agreements and articles and cases ruled on by the Dispute Settlement Body.
In recent years, because tax measures can be used as substitutes for other types of protection and government assistance, taxation has come under increased scrutiny at the WTO and disputes concerning taxation are becoming more frequent. This is reflected in several of the agreements negotiated under the Uruguay Round, notably subsidies and trade-related investment agreements. Direct as well as indirect taxes are subject to WTO rules, in spite of efforts by tax authorities to secure exemptions for certain direct tax measures. As a result, WTO rules are an important factor in shaping country tax policies. The subject also examines some tax measures that may not contravene WTO rules, but still affect the international movement of goods, services, capital, technology and persons, and it highlights inconsistencies in WTO rules as they address taxation.
Principal topics will include:
A student who has successfully completed this subject will:
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Details regarding any prescribed texts will be provided prior to the commencement of the subject.
|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/LAWS70465/2014|
This subject has a quota of 30 students. Please refer to the website www.law.unimelb.edu.au/masters/courses-and-subjects/subjects/subject-timing-and-format for further information about the management of subject quotas and waitlists.
Graduate Diploma in International Economic Law |
Graduate Diploma in International Law
Graduate Diploma in International Tax
Graduate Diploma in Legal Studies
Graduate Diploma in Tax
Master of Commercial Law
Master of International Tax
Master of Laws
Master of Public and International Law
Master of Tax
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