1. Handbook
  2. Subjects
  3. Tax Treaties
  4. Print

Tax Treaties (LAWS70146)

Graduate coursework level 7Points: 12.5On Campus (Parkville)

You’re viewing the 2019 Handbook:
Or view archived Handbooks

Overview

Year of offer2019
Subject levelGraduate coursework Level 7
Subject codeLAWS70146
Campus
Parkville
Availability(Quotas apply)
April
FeesSubject EFTSL, Level, Discipline & Census Date

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 in Australia
  • Impact of tax treaties on investing overseas
  • Entities and tax treaties
  • The mutual agreement procedure
  • Tax treaties and tax avoidance.

Intended 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.

Eligibility and requirements

Prerequisites

Melbourne Law Masters Students: None

JD Students: Not available to JD students in 2018. Successful completion of the below subject:

Code Name Teaching period Credit Points
LAWS50046 Taxation Law and Policy
Semester 1
Semester 2
12.5

Corequisites

None

Non-allowed subjects

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.

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.

Assessment

Additional details

Take-home examination (5,000 - 6,000 words) (100%) (31 May - 3 June)

A minimum of 75% attendance is a hurdle requirement.

Quotas apply to this subject

Dates & times

  • April
    CoordinatorMichael Kobetsky
    Mode of deliveryOn Campus — Parkville
    Contact hours34
    Total time commitment150 hours
    Pre teaching start date13 March 2019
    Pre teaching requirementsThe 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.
    Teaching period10 April 2019 to 16 April 2019
    Last self-enrol date18 March 2019
    Census date10 April 2019
    Last date to withdraw without fail 3 May 2019
    Assessment period ends 3 June 2019

    April contact information

Additional delivery details

This subject has a quota of 30 students.

Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.

Students should note priority of places in subjects will be given as follows:

  • To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
  • To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.

Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.

Further information

Last updated: 28 August 2019