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LAWS6177 - Tax Treaties
Faculty of Law (Sydney Law School) - 6 credit points
HECS Band three
EFTSL: 0.125000000
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Department: Law
Offered session(s): 105
Teacher/Coordinator: Prof Richard Vann

Classes: May 22-24 & 27, 28 (9-3.30)

Assessment: classwork (30%) and 2hr exam or 7000wd essay (70%)

This unit is designed to study the policy, detailed rules and practical application of Australia's international tax treaties against the background of the OECD Model Tax Convention on Income and on Capital. Upon successful completion of this unit a student should have an advanced understanding of the policies underlying the Australian tax treaty position in relation to the taxation of various kinds of income, as well as a detailed knowledge of the law applicable to interpretation of Australia's treaties. The unit includes a study of: principles of double tax treaties; interpretation of tax treaties; and selected articles of the OECD Model and Australian tax treaties.
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