goto UNSW home page  
Contacts Library myUNSW WebCT
Double Tax Agreements - ATAX0437
PRINT THIS PAGE
Library Lawn
 
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 Programs 9250 or 9260 or 9255
 
 
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

Master of Taxation, Master of Applied Tax, Master of International Tax
Research Paper 5000-6000 words 40%
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.

URL for this page:

© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.