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Consideration of selected issues in international taxation.
This paper focuses on international taxation, based on the OECD model double tax agreement.
| Paper title | Special Topic 3: Issues in International Tax |
|---|---|
| Paper code | LAWS472 |
| Subject | Law |
| EFTS | 0.1000 |
| Points | 15 points |
| Teaching period | Not offered in 2020, expected to be offered in 2023 |
| Domestic Tuition Fees (NZD) | $672.30 |
| International Tuition Fees (NZD) | $3,118.80 |
- Prerequisite
- 96 LAWS points
- Pre or Corequisite
- Any 200-level LAWS paper not already passed
- Limited to
- LLB, LLB(Hons)
- Notes
- Not all optional papers will be available in any given year.
- Contact
- law@otago.ac.nz
- More information link
- View more information on the Faculty of Law's website
- Teaching staff
To be confirmed
- Textbooks
- Course materials are provided.
- Graduate Attributes Emphasised
- Global perspective, Lifelong learning, Scholarship, Communication, Critical thinking,
Cultural understanding, Ethics, Environmental literacy, Information literacy, Research,
Self-motivation, Interdisciplinary perspective, Teamwork.
View more information about Otago's graduate attributes. - Learning Outcomes
- 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 adapt knowledge about New Zealand tax treaties to analysis and application of analogous overseas and international law
Timetable
Consideration of selected issues in international taxation.
This paper focuses on international taxation, based on the OECD model double tax agreement.
| Paper title | Special Topic 3 |
|---|---|
| Paper code | LAWS472 |
| Subject | Law |
| EFTS | 0.1 |
| Points | 15 points |
| Teaching period | Not offered in 2021, expected to be offered in 2023 |
| Domestic Tuition Fees | Tuition Fees for 2021 have not yet been set |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- 96 LAWS points
- Pre or Corequisite
- Any 200-level LAWS paper not already passed
- Limited to
- LLB, LLB(Hons)
- Notes
- Not all optional papers will be available in any given year.
- Contact
- law@otago.ac.nz
- More information link
- View more information on the Faculty of Law's website
- Teaching staff
To be confirmed
- Textbooks
- Course materials are provided.
- Graduate Attributes Emphasised
- Global perspective, Lifelong learning, Scholarship, Communication, Critical thinking,
Cultural understanding, Ethics, Environmental literacy, Information literacy, Research,
Self-motivation, Interdisciplinary perspective, Teamwork.
View more information about Otago's graduate attributes. - Learning Outcomes
Students who successfully complete this paper will 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 adapt knowledge about New Zealand tax treaties to analysis and application of analogous overseas and international law
