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LAWS6946 - Tax Treaties Special Issues
Faculty of Law (Sydney Law School) - 6 credit points
HECS Band three
EFTSL: 0.125000000
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Department: Law
Offered session(s): 106, 110
Department permission required for enrolment in the following session(s): 106
Teacher/Coordinator: S106: Prof Richard Vann, Ms Joanna Wheeler and S110: Prof Brian Arnold

Classes: S106 (UK): Jun 14, 17, 19, 21 (10-5.30). Please visit the Sydney Law School in Europe website. S110 (Sydney): Oct 17, 18 & 21, 22 (9-5)

Assessment: S106 (UK): take-home exam (100%) and S110 (Sydney): 2hr exam or 8000wd essay (100%)

This unit of study considers a number of specialised topics in the area of tax treaties, largely reflecting the work of the OECD on tax treaties currently and in the last decade. Topics covered include: OECD policy development processes, the new Article 7; business restructures, high value services, expatriates, superannuation and pensions, entities (companies, partnerships, trusts and collective investment vehicles), triangular cases, conflicts of qualification, non-discrimination, dispute resolution and international administrative cooperation.
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