Selected issues in international tax law and policy.
| Paper title | International Tax Law and Policy |
|---|---|
| Paper code | LAWS352 |
| Subject | Law |
| EFTS | 0.1000 |
| Points | 15 points |
| Teaching period | Not offered in 2023 (On campus) |
| Domestic Tuition Fees (NZD) | $710.30 |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- LAWS 416
- Pre or Corequisite
- Any 200-level LAWS paper not already passed
- Limited to
- LLB LLB(Hons)
- Contact
- Teaching staff
To be confirmed when paper is next offered.
- 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).
- Textbooks
Course Materials will be provided.
- Graduate Attributes Emphasised
- Global perspective, Communication, Critical thinking, Information literacy, Research,
Self-motivation, Teamwork.
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.
