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Special Issues in Tax Treaties (LAWS90050)
Graduate courseworkPoints: 12.5Not available in 2021
Please refer to the return to campus page for more information on these delivery modes and students who can enrol in each mode based on their location.
About this subject
Overview
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Using a series of case studies, this subject will explore complex issues involving the interpretation and application of tax treaty provisions. During this subject, students (who will have a previous general knowledge of tax treaties) will be asked to analyse how these provisions apply in situations to which multinational enterprises and tax administrations are often confronted.
The subject will be given by Jacques Sasseville, a former tax treaty negotiator who has lectured and written extensively on tax treaties and who is now Head of the Tax Treaty Unit of the OECD. In this capacity, he is involved in all the work related to the regular updating of the OECD Model Tax Convention and provides training and advice on tax treaty issues to OECD and non-OECD countries.
Principal topics that will be addressed during the subject include:
- The application of the permanent establishment definition
- The tax treaty rules for the attribution of profits to permanent establishments
- The application of tax treaties to transparent and hybrid entities
- The taxation of expatriates
- The tax treaty treatment of employee stock-options
- The tax treaty treatment of various digital economy payments
- The interaction between treaties and domestic anti-abuse rules
- Timing issues related to tax treaties.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the legal principles of international tax treaties, the underlying structural, institutional and policy influences that make income tax systems the way they are and recent developments in this field of law and practice
- Be able to critically examine, analyse, interpret and assess the effectiveness of these legal rules and the underlying structural, institutional and policy influences
- Be an engaged participant in debate regarding emerging and contemporary issues in the field
- Have a sophisticated appreciation of the factors and processes driving international revision of the legal framework
- Have an advanced understanding of the similarities and differences of international tax treaties
- Have a detailed understanding of problems that arise in the international tax treaty context
- Have the cognitive and technical skills to generate critical and creative ideas relating to comparative international tax treaties
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging legal issues relating to international tax treaties
- Have the communication skills to clearly articulate and convey complex information regarding comparative international tax treaties to relevant specialist and non-specialist audiences
- Be able demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of comparative international tax treaties.
Last updated: 31 May 2024
Eligibility and requirements
Prerequisites
Students must meet one of the following prerequisite options:
Option 1
Admission into a relevant Melbourne Law Masters program
Option 2
Admission into the MC-JURISD Juris Doctor
AND
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| LAWS50046 | Taxation Law and Policy | Semester 1 (Online) |
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.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 31 May 2024
Assessment
| Description | Timing | Percentage |
|---|---|---|
Take-home examination
| 100% | |
| Hurdle requirement: A minimum of 75% attendance | Throughout the teaching period | N/A |
Last updated: 31 May 2024
Quotas apply to this subject
Dates & times
Not available in 2021
Time commitment details
136-150 hours 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.
Additional delivery details
This subject has a quota of 30 students. Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Last updated: 31 May 2024
Further information
- Texts
Prescribed texts
Specialist printed materials will be made available free of charge from the 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 Graduate Diploma in International Tax Course Graduate Diploma in Tax Course Master of Laws Course Master of Commercial Law Course Master of International Tax Course Master of Public and International Law Course Master of Tax Course Graduate Diploma in Legal Studies - Links to additional information
law.unimelb.edu.au
- 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.
Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants
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 law-admissions@unimelb.edu.au 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.
Last updated: 31 May 2024