General Information
Dispute Resolution in International Tax is an elective subject in postgraduate programs offered by the Faculty of Law in which undergraduate students may be permitted to enrol. This subject examines dispute resolution in the international tax arena, focusing on the three main avenues of tax treaty controversy management: The Mutual Agreement Procedure, Mandatory Binding Arbitration and Advance Pricing Agreements/Arrangements. Each of these avenues will be critically evaluated in terms of their strengths and weaknesses, and relevant ongoing issues and problems will be explored. Upon completion of the subject, students will be able to demonstrate their understanding of the practical and strategic operation of these procedures, and an awareness of key issues and risks.
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Details
Academic unit: Faculty of Law Subject code: LAWS17-807 Subject title: Dispute Resolution in International Tax Subject level: Undergraduate Semester/Year: January 2021 Credit points: 10.000 -
Delivery & attendance
Timetable: https://bond.edu.au/timetable Delivery mode: Intensive Workload items: - Seminar: x4 (Total hours: 24) - Intensive seminars
- Personal Study Hours: x12 (Total hours: 96) - Recommended study hours
Attendance and learning activities: Intensive delivery by way of teacher-led on-campus delivery. Attendance/participation at a minimum of 80% of the seminars is strongly recommended. This subject will not be streamed. -
Resources
Prescribed resources: Books
- OECD (2017). OECD Model Tax Convention on Income and Capital - Condensed version November 2017 (link available on the iLearn Resources page). n/a, OECD
Journals
- Additional articles will be made available in 2021. via the ILearn site
Others
- Michelle Markham (2012). Advance Pricing Agreements: Past, Present and Future. Kluwer Law International
- Lang et al (2020). Tax Treaty Arbitration. The Netherlands IBFD
iLearn@Bond & Email: iLearn@Bond is the online learning environment at Bond University and is used to provide access to subject materials, lecture recordings and detailed subject information regarding the subject curriculum, assessment and timing. Both iLearn and the Student Email facility are used to provide important subject notifications. Additionally, official correspondence from the University will be forwarded to students’ Bond email account and must be monitored by the student. To access these services, log on to the Student Portal from the Bond University website as www.bond.edu.au
Class recordings: The primary workload items for this subject will be recorded for the purpose of revision.
These recordings are not a substitute for attending classes. Students are encouraged to attend all sessions as there may be instances where a session is not recorded due to the presence of a guest speaker, the inclusion of sensitive or protected content, or technical issues. Students are advised not to rely solely on these recordings for revision.
See the Recording policy for further details.
| Academic unit: | Faculty of Law |
|---|---|
| Subject code: | LAWS17-807 |
| Subject title: | Dispute Resolution in International Tax |
| Subject level: | Undergraduate |
| Semester/Year: | January 2021 |
| Credit points: | 10.000 |
| Timetable: | https://bond.edu.au/timetable |
|---|---|
| Delivery mode: | Intensive |
| Workload items: |
|
| Attendance and learning activities: | Intensive delivery by way of teacher-led on-campus delivery. Attendance/participation at a minimum of 80% of the seminars is strongly recommended. This subject will not be streamed. |
| Prescribed resources: | Books
Journals
Others
|
|---|---|
| iLearn@Bond & Email: | iLearn@Bond is the online learning environment at Bond University and is used to provide access to subject materials, lecture recordings and detailed subject information regarding the subject curriculum, assessment and timing. Both iLearn and the Student Email facility are used to provide important subject notifications. Additionally, official correspondence from the University will be forwarded to students’ Bond email account and must be monitored by the student. To access these services, log on to the Student Portal from the Bond University website as www.bond.edu.au |
| Class recordings: | The primary workload items for this subject will be recorded for the purpose of revision. These recordings are not a substitute for attending classes. Students are encouraged to attend all sessions as there may be instances where a session is not recorded due to the presence of a guest speaker, the inclusion of sensitive or protected content, or technical issues. Students are advised not to rely solely on these recordings for revision. See the Recording policy for further details. |
Enrolment requirements
| Requisites: |
Nil |
|---|---|
| Assumed knowledge: |
Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.
|
| Restrictions: |
Nil |
Assurance of learning
Assurance of Learning means that universities take responsibility for creating, monitoring and updating curriculum, teaching and assessment so that students graduate with the knowledge, skills and attributes they need for employability and/or further study.
At Bond University, we carefully develop subject and program outcomes to ensure that student learning in each subject contributes to the whole student experience. Students are encouraged to carefully read and consider subject and program outcomes as combined elements.
Program Learning Outcomes (PLOs)
Program Learning Outcomes provide a broad and measurable set of standards that incorporate a range of knowledge and skills that will be achieved on completion of the program. If you are undertaking this subject as part of a degree program, you should refer to the relevant degree program outcomes and graduate attributes as they relate to this subject.
Subject Learning Outcomes (SLOs)
On successful completion of this subject the learner will be able to:
- Analyse and demonstrate knowledge of the provisions in relation to the Mutual Agreement Procedure, Mandatory Binding Arbitration and Advance Pricing Agreements/Arrangements, and of their strategic application in various fact scenarios.
- Demonstrate knowledge and understanding of the current issues and specific risks pertaining to the different international tax dispute resolution methods covered.
- Plan and execute research-based projects using relevant principles and methods to a professional standard.
- Critically evaluate the advantages and disadvantages of international tax dispute resolution procedures.
- Demonstrate high level personal autonomy and accountability through independent learning practices.
Generative Artificial Intelligence in Assessment
The University acknowledges that Generative Artificial Intelligence (Gen-AI) tools are an important facet of contemporary life. Their use in assessment is considered in line with students’ development of the skills and knowledge which demonstrate learning outcomes and underpin study and career success. Instructions on the use of Gen-AI are given for each assessment task; it is your responsibility to adhere to these instructions.
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Assessment details
Type Task % Timing* Outcomes assessed Take-home Examination Take-home exam (this will involve research) (7 day duration) 70% Week 12 1,2,3,4,5 *Class Participation Interactive seminar participation 30% Ongoing 1,2,4,5 - * Assessment timing is indicative of the week that the assessment is due or begins (where conducted over multiple weeks), and is based on the standard University academic calendar
- C = Students must reach a level of competency to successfully complete this assessment.
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Assessment criteria
Assessment criteria
High Distinction 85-100 Outstanding or exemplary performance in the following areas: interpretative ability; intellectual initiative in response to questions; mastery of the skills required by the subject, general levels of knowledge and analytic ability or clear thinking. Distinction 75-84 Usually awarded to students whose performance goes well beyond the minimum requirements set for tasks required in assessment, and who perform well in most of the above areas. Credit 65-74 Usually awarded to students whose performance is considered to go beyond the minimum requirements for work set for assessment. Assessable work is typically characterised by a strong performance in some of the capacities listed above. Pass 50-64 Usually awarded to students whose performance meets the requirements set for work provided for assessment. Fail 0-49 Usually awarded to students whose performance is not considered to meet the minimum requirements set for particular tasks. The fail grade may be a result of insufficient preparation, of inattention to assignment guidelines or lack of academic ability. A frequent cause of failure is lack of attention to subject or assignment guidelines. Quality assurance
For the purposes of quality assurance, Bond University conducts an evaluation process to measure and document student assessment as evidence of the extent to which program and subject learning outcomes are achieved. Some examples of student work will be retained for potential research and quality auditing purposes only. Any student work used will be treated confidentially and no student grades will be affected.
| Type | Task | % | Timing* | Outcomes assessed |
|---|---|---|---|---|
| Take-home Examination | Take-home exam (this will involve research) (7 day duration) | 70% | Week 12 | 1,2,3,4,5 |
| *Class Participation | Interactive seminar participation | 30% | Ongoing | 1,2,4,5 |
- * Assessment timing is indicative of the week that the assessment is due or begins (where conducted over multiple weeks), and is based on the standard University academic calendar
- C = Students must reach a level of competency to successfully complete this assessment.
Assessment criteria
| High Distinction | 85-100 | Outstanding or exemplary performance in the following areas: interpretative ability; intellectual initiative in response to questions; mastery of the skills required by the subject, general levels of knowledge and analytic ability or clear thinking. |
|---|---|---|
| Distinction | 75-84 | Usually awarded to students whose performance goes well beyond the minimum requirements set for tasks required in assessment, and who perform well in most of the above areas. |
| Credit | 65-74 | Usually awarded to students whose performance is considered to go beyond the minimum requirements for work set for assessment. Assessable work is typically characterised by a strong performance in some of the capacities listed above. |
| Pass | 50-64 | Usually awarded to students whose performance meets the requirements set for work provided for assessment. |
| Fail | 0-49 | Usually awarded to students whose performance is not considered to meet the minimum requirements set for particular tasks. The fail grade may be a result of insufficient preparation, of inattention to assignment guidelines or lack of academic ability. A frequent cause of failure is lack of attention to subject or assignment guidelines. |
Quality assurance
For the purposes of quality assurance, Bond University conducts an evaluation process to measure and document student assessment as evidence of the extent to which program and subject learning outcomes are achieved. Some examples of student work will be retained for potential research and quality auditing purposes only. Any student work used will be treated confidentially and no student grades will be affected.
Study Information
Submission procedures
Students must check the iLearn@Bond subject site for detailed assessment information and submission procedures.
Policy on late submission and extensions
A late penalty will be applied to all overdue assessment tasks unless an extension is granted by the subject coordinator. The standard penalty will be 10% of marks awarded to that assessment per day late with no assessment to be accepted seven days after the due date. Where a student is granted an extension, the penalty of 10% per day late starts from the new due date.
Academic Integrity
The University’s Academic Integrity Policy defines plagiarism as the act of misrepresenting as one’s own original work: another’s ideas, interpretations, words, or creative works; and/or one’s own previous ideas, interpretations, words, or creative work without acknowledging that it was used previously (i.e., self-plagiarism). The University considers the act of plagiarising to be a breach of the Student Conduct Code and, therefore, subject to the Discipline Regulations which provide for a range of penalties including the reduction of marks or grades, fines and suspension from the University.
Bond University utilises Originality Reporting software to inform academic integrity.Feedback on assessment
Feedback on assessment will be provided to students within two weeks of the assessment submission due date, as per the Assessment Policy.
Accessibility and Inclusion Support
If you have a disability, illness, injury or health condition that impacts your capacity to complete studies, exams or assessment tasks, it is important you let us know your special requirements, early in the semester. Students will need to make an application for support and submit it with recent, comprehensive documentation at an appointment with a Disability Officer. Students with a disability are encouraged to contact the Disability Office at the earliest possible time, to meet staff and learn about the services available to meet your specific needs. Please note that late notification or failure to disclose your disability can be to your disadvantage as the University cannot guarantee support under such circumstances.
Additional subject information
IMPORTANT: Successful completion of this law elective cannot be credited towards future postgraduate studies. | Students may be asked to respond to questions from the subject coordinator regarding the content of their assessments. Students are expected to keep evidence of drafting and research.
Subject curriculum
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Introduction: The Importance of Dispute Resolution in International Tax
Discussion of the reasons for a growing number of disputes in the Global Arena, examination of the latest statistical data.
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The Organisation for Economic Cooperation and Development’s BEPS Action Plan
The 15-point Action Plan – new global international tax rules ; BEPS Action 14: The Mutual Agreement Procedure, Mandatory Arbitration and Advance Pricing Arrangements ; BEPS Action 15: The Multilateral Instrument: The Mutual Agreement Procedure and Binding Mandatory Arbitration.
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A Consideration of International Tax Dispute Issues
Transfer pricing ; Permanent establishments ; Other issues.
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Dispute Avoidance and Resolution Procedures in international tax
An introduction to Tax Treaty Provisions: The Mutual Agreement Procedure, Mandatory Binding Arbitration and Advance Pricing Arrangements/Agreements.
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The Mutual Agreement Procedure
The OECD Model Convention ; The UN Model Convention ; The US Model Convention ; The OECD Multilateral Instrument ; Problems/issues with the Mutual Agreement Procedure.
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Mandatory Binding Tax Treaty Arbitration
The OECD Model Convention ; The UN Model Convention ; The US Model Convention ; The OECD Multilateral Instrument ; The EU Arbitration Convention ; The EU Dispute Resolution Directive ; Problems/issues with Mandatory Binding Arbitration.
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Advance Pricing Agreements/Arrangements (APAs)
Australia’s APA program ; A comparison with the APA program in the United States ; Advantages and disadvantages of APAs in the global arena.
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Conclusion/The Way Forward
n/a