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LAWS474 Special Topic 5: Tax Treaties

The subject of this paper is international taxation pursuant to bilateral tax treaties ("double tax agreements") New Zealand has almost 40 tax treaties currently in force.  This paper will cover

  1. The significant elements of the tax systems of New Zealand and the United States
  2. The purposes for tax treaties
  3. The substantive content of the treaties as applied to international transactions
The paper will focus on
    The New Zealand-United States Income Tax Convention
  1. The Organisaton for Economic Co-operation and Development (OECD) Model Tax Convention on Income and Capital

Paper title Special Topic 5: Tax Treaties
Paper code LAWS474
Subject Law
EFTS 0.1000
Points 15 points
Teaching period Not offered in 2017
Domestic Tuition Fees (NZD) $633.50
International Tuition Fees (NZD) $2,720.00

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Prerequisite
96 LAWS points
Pre or Corequisite
Any 200-level LAWS paper not already passed
Limited to
LLB, LLB(Hons), MBHL
Notes
(i) Not all optional papers will be available in any given year. (ii) Summer School students who have not passed the normal prerequisites, or are not taking the programmes specified above, may be admitted with approval from the Dean of Law.
Teaching staff
Henry J. Lischer, Jr. Emeritus Professor of LawDedman School of Law, Southern Methodist University
Paper Structure
Teaching Arrangements
Course outline
Eligibility
Contact
law@otago.ac.nz
Textbooks
Course materials are provided.
Graduate Attributes Emphasised
Global perspective, Interdisciplinary perspective, Lifelong learning, Scholarship, Communication, Critical thinking, Cultural understanding, Ethics, Environmental literacy, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
After completing the paper, students should have
  • Knowledge of the basic components of taxation in New Zealand and the United States
  • Knowledge of basic tax treaties in New Zealand, United States and OECD countries
  • Knowledge of tax treaty issues
  • The ability to analyse tax treaties
  • The ability to deal with legal problems arising under tax treaties
  • The ability to advise clients about tax treaties
  • The ability to adapt knowledge about New Zealand tax treaties to analysis and application of analogous overseas and international law

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Timetable

Not offered in 2017

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

How the law responds to accidents, especially with reference to compensation for accident victims.

The subject of this paper is international taxation pursuant to bilateral tax treaties ("double tax agreements") New Zealand has almost 40 tax treaties currently in force.  This paper will cover

  1. The significant elements of the tax systems of New Zealand and the United States
  2. The purposes for tax treaties
  3. The substantive content of the treaties as applied to international transactions
The paper will focus on
    The New Zealand-United States Income Tax Convention
  1. The Organisaton for Economic Co-operation and Development (OECD) Model Tax Convention on Income and Capital

Paper title Special Topic 5: Accidents and the Law
Paper code LAWS474
Subject Law
EFTS 0.1000
Points 15 points
Teaching period Second Semester
Domestic Tuition Fees (NZD) $646.20
International Tuition Fees (NZD) $2,856.00

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Prerequisite
LAWS 301
Pre or Corequisite
Any 200-level LAWS paper not already passed
Limited to
LLB, LLB(Hons), MBHL
Notes
(i) Not all optional papers will be available in any given year.
Eligibility
Contact
law@otago.ac.nz
Teaching staff
Dr Simon Connell, Faculty of Law
Paper Structure
Teaching Arrangements
Textbooks
Course materials are provided.
Course outline
Graduate Attributes Emphasised
Global perspective, Interdisciplinary perspective, Lifelong learning, Scholarship, Communication, Critical thinking, Cultural understanding, Ethics, Environmental literacy, Information literacy, Research, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
The specific objectives of this course are to:
  • Develop understanding of New Zealand-™s accident compensation scheme;
  • Develop understanding of New Zealand-™s workplace safety regime; and
  • Encourage critical analysis of the choices made in those two areas of law (accident compensation and workplace safety).

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Timetable

Second Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
L1 Monday 12:00-12:50 28-34, 36-41
Wednesday 12:00-12:50 28-34, 36-41