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LAWS472 Special Topic 3: Issues in International Tax

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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

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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
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

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Timetable

Not offered in 2020, expected to be offered in 2023

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

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.

^ Top of page

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
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

^ Top of page

Timetable

Not offered in 2021, expected to be offered in 2023

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