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Selected issues in international tax law and policy.
|Paper title||International Tax Law and Policy|
|Teaching period||Summer School (On campus)|
|Domestic Tuition Fees (NZD)||$679.70|
|International Tuition Fees (NZD)||$3,212.40|
- LAWS 416
- Pre or Corequisite
- Any 200-level LAWS paper not already passed
- Limited to
- LLB LLB(Hons)
- Teaching staff
Brendan Brown, partner Russell McVeagh
Casey Plunket, Special Policy Advisor, Inland Revenue Department
- Paper Structure
Topic one: A recap of basic tax concepts and the legal and policy framework
Topic two: International tax - domestic law building blocks
Topic three: International tax agreements building blocks
Topic four: current issues (to include student presentations)
Course Materials will be provided
- Graduate Attributes Emphasised
- Global perspective, Communication, Critical thinking, Information literacy, Research,
View more information about Otago's graduate attributes.
- Learning Outcomes
At the conclusion of the course, students should be able to:
- Understand the framework under which New Zealand taxes inbound and outbound trade and investment, and how New Zealand's framework interacts with other countries' frameworks.
- Understand how tax treaties work as an international tax co-ordination mechanism including in double tax agreements and the tax provisions of free trade agreements and through the role of international institutions.
- Understand the strategies multinational businesses may use to reduce their tax obligations.
- Understand what the responses to these strategies might be, and how to evaluate them.
- Demonstrate this understanding in discussion and writing.