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Tax Treaties (LAWS70146)
Graduate coursework level 7Points: 12.5Online
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About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
November
Lecturer
Associate Professor Michael Kobetsky (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
| Availability(Quotas apply) | November - Online |
|---|---|
| Fees | Look up fees |
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.
Last updated: 12 November 2022
Eligibility and requirements
Prerequisites
None
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: 12 November 2022
Assessment
| Description | Timing | Percentage |
|---|---|---|
Take-home examination
| 13 - 16 January 2023 | 100% |
| Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online, however attendance at all live online sessions is expected. | Throughout the teaching period | N/A |
Last updated: 12 November 2022
Quotas apply to this subject
Dates & times
- November - Online
Coordinator Michael Kobetsky Mode of delivery Online Contact hours Total time commitment 150 hours Pre teaching start date 12 October 2022 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 9 November 2022 to 15 November 2022 Last self-enrol date 17 October 2022 Census date 10 November 2022 Last date to withdraw without fail 9 December 2022 Assessment period ends 16 January 2023 November contact information
Lecturer
Associate Professor Michael Kobetsky (Coordinator)
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted 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.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 12 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in Tax Course Graduate Diploma in International Tax Course Graduate Diploma in Legal Studies Course Master of Public and International Law Course Master of Tax Course Juris Doctor Course Master of Commercial Law Course Master of International Tax Course Master of Laws Course Graduate Diploma in International Law - 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.
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-masters@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: 12 November 2022