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LAWS17-807: Dispute Resolution in International Tax

Description

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.

Subject details

Type: Undergraduate Subject
Code: LAWS17-807
EFTSL: 0.125
Faculty: Faculty of Law
Semesters offered:
  • January 2022 [Non-Standard Offering]
  • January 2023 [Non-Standard Offering]
Credit: 10
Subject fees:
  • Commencing in 2021: $3,890.00
  • Commencing in 2022: $3,950.00
  • Commencing in 2023: $4,050.00
  • Commencing in 2021: $5,260.00
  • Commencing in 2022: $5,260.00
  • Commencing in 2023: $5,400.00

Learning objectives

1. 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. 2. Demonstrate knowledge and understanding of the current issues and specific risks pertaining to the different international tax dispute resolution methods covered. 3. Plan and execute research-based projects using relevant principles and methods to a professional standard. 4. Critically evaluate the advantages and disadvantages of international tax dispute resolution procedures. 5. Demonstrate high level personal autonomy and accountability through independent learning practices.

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.

Assumed Prior Learning (or equivalent):

Restrictions:

Must have completed a minimum 120 Credit Points of LAWS subjects AND have a minimum average of 65% in LAWS subjects. Admission into a Bachelor degree offered by the Faculty of Law OR a Bachelor of Laws (LLB) combined degree OR approved law Study Abroad or Exchange student

This subject is not available as a general elective. To be eligible for enrolment, the subject must be specified in the students’ program structure.

Subject dates

  • Non-Standard Offering
    Enrolment opens: 14/11/2021
    Semester start: 17/01/2022
    Subject start: 07/03/2022
    Cancellation 1: 12/03/2022
    Cancellation 2: 13/03/2022
    Last enrolment: 10/03/2022
    Withdraw - Financial: 16/03/2022
    Withdraw - Academic: 20/03/2022
    Teaching census: 15/03/2022
  • Non-Standard Offering
    Enrolment opens: 13/11/2022
    Semester start: 06/03/2023
    Subject start: 06/03/2023
    Cancellation 1: 11/03/2023
    Cancellation 2: 12/03/2023
    Last enrolment: 09/03/2023
    Withdraw - Financial: 15/03/2023
    Withdraw - Academic: 19/03/2023
    Teaching census: 14/03/2023
Non-Standard Offering
Enrolment opens: 14/11/2021
Semester start: 17/01/2022
Subject start: 07/03/2022
Cancellation 1: 12/03/2022
Cancellation 2: 13/03/2022
Last enrolment: 10/03/2022
Withdraw - Financial: 16/03/2022
Withdraw - Academic: 20/03/2022
Teaching census: 15/03/2022