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LAWS472 Special Topic 3: Issues in International Tax

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