Double Tax Agreements - TABL5537
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5537 Course Outline
Campus: Sydney
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 5231, 5245, 5540, 5740, 7545, 9200, 9210, 9230, 9231, 9245, 9255, 9257, 9260, Streams ATAXBS9250, ATAXDS9250, ATAXES9250
Equivalent: ATAX0437
Excluded: ATAX0337, ATAX0537
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
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 TABL5520 Principles of Australian International Taxation would be very useful.
Recommended Prior Knowledge
Whilst there are no formal prerequisites, an understanding of the material covered in TABL5520 Principles of Australian International Taxation would be very useful.
Study Levels
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