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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 |
|---|---|
| Paper code | LAWS472 |
| Subject | Law |
| EFTS | 0.1 |
| Points | 15 points |
| Teaching period | Not offered in 2021, expected to be offered in 2023 (On campus) |
| Domestic Tuition Fees (NZD) | $679.70 |
| International Tuition Fees (NZD) | $3,212.40 |
- 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
