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    Examines the relationship between language and law in various contexts, including the drafting and interpreting of bilingual legislation, the application of tikanga-derived concepts, and analysis and practice of effective legal writing.

    This paper focuses on international taxation, based on the OECD model double tax agreement.

    About this paper

    Paper title Special Topic 3: Law and Language
    Subject Law
    EFTS 0.1
    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.
    96 LAWS points
    Pre or Corequisite
    Any 200-level LAWS paper not already passed
    Limited to
    LLB, LLB(Hons)
    Recommended Preparation
    LAWS 302
    Not all optional papers will be available in any given year.
    Teaching staff

    Lecturer Mihiata Pirini

    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


    Not offered in 2024

    Teaching method
    This paper is taught On Campus
    Learning management system
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