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    Selected issues in international tax law and policy.

    About this paper

    Paper title International Tax Law and Policy
    Subject Law
    EFTS 0.1000
    Points 15 points
    Teaching period Not offered in 2024 (On campus)
    Domestic Tuition Fees ( NZD ) $730.20
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    LAWS 416
    Pre or Corequisite
    Any 200-level LAWS paper not already passed
    Limited to
    LLB LLB(Hons)

    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).


    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:

    1. 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.
    2. 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.
    3. Understand the strategies multinational businesses may use to reduce their tax obligations.
    4. Understand what the responses to these strategies might be, and how to evaluate them.
    5. Demonstrate this understanding in discussion and writing.


    Not offered in 2024

    Teaching method
    This paper is taught On Campus
    Learning management system
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