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LAWS352 International Tax Law and Policy

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Selected issues in international tax law and policy.

Paper title International Tax Law and Policy
Paper code LAWS352
Subject Law
EFTS 0.1000
Points 15 points
Teaching period Not offered in 2022 (On campus)
Domestic Tuition Fees (NZD) $691.30
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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LAWS 416
Pre or Corequisite
Any 200-level LAWS paper not already passed
Limited to

Teaching staff

Brendan Brown, Partner, Russell McVeagh

Casey Plunket, Special Policy Advisor, Inland Revenue Department

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.

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Not offered in 2022

Teaching method
This paper is taught On Campus
Learning management system