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Double Tax Agreements - ATAX0337
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5540
 
 
Excluded: ATAX0437, ATAX0537
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course provides a comprehensive and in depth study of Double Tax Agreements (DTAs). It addresses the influence of international models on the formulation of DTAs. The primary focus is on the OECD model which will be examined in detail, emphasising key issues such as treaty design and interpretation, dual residency, treatment of passive income flows and capital gains, and mechanisms to alleviate double tax. This will be followed by an examination of specific DTAs so as to illustrate key differences and similarities. The practical application of the DTAs will be considered in the context of numerous examples.


Recommended Prior Knowledge

Whilst there are no formal prerequisites, an understanding of the material covered in ATAX0320 Principles of Australian International Taxation would be most desirable.

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

Main Topics

  • An introduction to Double Tax Agreements
  • The interpretation and structure of DTAs
  • Gateways to accessing DTAs - personal scope, taxes covered and residence
  • Business profits
  • Passive income flows under DTAs
  • Income from personal services
  • Property related income, capital gains, other income, beneficial ownership and capital
  • Anti-avoidance and administrative provisions

Assessment

2 Assignments
1 Exam

Course Texts

Prescribed
There is no prescribed textbook for this course. A number of readings are provided as part of these study materials.

Acts
You must purchase or have access to the following publications:
  • International Tax Agreements Act 1953
  • Acts Interpretation Act 1901
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
  • Hamilton R, Deutsch R & Raneri J, Guidebook to Australian international tax (St Leonards, Prospect, 7th Student ed, 2001)
  • Arnold B & McIntyre M, International Tax Primer (Kluwer, 2nd ed, 2002)
  • Rohatgi R, Basic International Taxation (Kluwer, 2002)
  • Magney T, Australia's Double Taxation Agreements (Legal Books, 1994)

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© 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.