Double Tax Agreements - ATAX0337
 
Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5540
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description


This course provides a comprehensive and in depth study of Double Taxation Agreements (DTAs). Critical issues examined will include DTA coverage, dual residency issues, taxation of passive income flows and capital gains and mechanisms to alleviate double tax. Important comparisons are made between the OECD UN and other DTAs so as to highlight the practical operation of the DTAs and where problem areas arise.


Course Objectives


- To give students an overview of Australia's Double Taxation Agreements ("DTAs");

- To survey the key basic issues associated with DTAs including:
  • Taxes covered
  • Taxpayers covered
  • Classes and Schedules of Income/Taxpayer
  • Dual Residency
- To address and understand some more difficult issues including:
  • Treaty overrides
  • Tripartite situations
  • Class or Schedule overlap

Modes of Delivery


Flexible Learning
Intensive

Assessment


Graduate Diploma in Advanced Taxation
Assignment 1 2000 words 20%
Assignment 2 2000 words 20%
Final Examination Open book 60%

Pass Requirements


  • 50 per cent or more of the total marks available in the course and
  • at least 40 per cent of the marks available for the final examination in the course.