|Year of offer||2019|
|Subject level||Graduate coursework Level 7|
|Fees||Subject 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
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||
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.
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
Coordinator Michael Kobetsky Mode of delivery On Campus — Parkville Contact hours 34 Total time commitment 150 hours Pre teaching start date 13 March 2019 Pre teaching requirements 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. Teaching period 10 April 2019 to 16 April 2019 Last self-enrol date 18 March 2019 Census date 10 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.
Specialist materials will be made available free of charge from Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in International Law Course Master of Commercial Law Course Master of International Tax Course Juris Doctor Course Master of Public and International Law Course Master of Tax Course Graduate Diploma in Tax Course Graduate Diploma in International Tax Course Master of Laws Course Graduate Diploma in Legal Studies
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact email@example.com for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.