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:

Enrolled in programs 5231, 5740, 8428, 9200, 9210, 9231 and completed TABL5551 or TABL5901 or equivalent; OR enrolled in programs 5540, 9255, 9257, or 9260; OR in streams TABLBS9250, TABLDS9250, TABLES9250.

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.


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.
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