Tax Treaty Interpretation (LAWS90132)
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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Tax treaties are an important aspect of the international tax system and an in-depth understanding of them is crucial for the modern international tax practitioner or administrator. Using a series of case studies, this subject will explore complex issues involving the interpretation and application of tax treaty provisions. Students will be required to analyse the application of key provisions to common scenarios faced by multinational companies and tax administrations. The subject will also cover important features of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.
The subject will be presented by Professor Carlo Garbarino of Bocconi University, author of “Judicial Interpretation of Tax Treaties – The Use of the OECD Commentary” (Elgar, 2016).
This subject provides and in-depth examination of the significant cases from around the world on tax treaty interpretation.
Principal topics that will be addressed during the subject include:
- Introduction to tax treaty judicial interpretation
- Scope of tax treaties, particularly the concept of ‘beneficial owner’
- Permanent establishment
- Business profits and associated enterprises
- Income from immovable property, capital gains and capital
- Income from equity and debt
- Royalties
- Non-discrimination (comparison with European Court of Justice tax cases).
The subject will also cover salient aspects of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. This was one of the outcomes of the OECD/G20 project to tackle base erosion and profit shifting (the 'BEPS Project'), i.e. tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid.
This is an advanced subject on tax treaty interpretation and judicial applications of tax treaties. Discussion of each topic will be facilitated by the subject coordinator, followed by students’ presentations of leading cases.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the key legal principles which underpin international tax treaties
- Be able to critically examine, analyse, interpret and assess tax treaty decisions from around the world and their application to different tax treaties
- Be an engaged participant in the ongoing debate on base erosion and profit shifting
- Have a sophisticated appreciation of the factors and processes driving reform of the international tax system
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging legal issues relating to international tax treaties
- Have the written and oral 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 international tax treaties.
Last updated: 10 November 2023
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Students should have completed Tax Treaties (LAWS70146) or have a good working knowledge of tax treaties prior to undertaking this subject.
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: 10 November 2023
Assessment
| Description | Timing | Percentage |
|---|---|---|
Assessment 1: Class presentation - Students will be divided into groups and required to present on an assigned case. All students in the group will receive the same mark and the group will be assessed on the quality of the overall presentation.
| 20% | |
Assessment 2: Written submission - Students will be individually required to submit related to the assigned case for the class presentation.
| 21 November | 5% |
Assessment 3, Option 1: Take-home examination
| 18 - 21 January 2019 | 75% |
Assessment 3, Option 2: Research paper on a topic approved by the subject coordinator
| 11 February 2019 | 75% |
| Hurdle requirement: A minimum of 75% attendance | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 10 November 2023
Quotas apply to this subject
Dates & times
Not available in 2021
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.
Last updated: 10 November 2023
Further information
- Texts
- Links to additional information
- 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.
- Available to Study Abroad and/or Study Exchange Students
Last updated: 10 November 2023