LAWS77-807: Dispute Resolution in International Tax

Description

Dispute Resolution in International Tax is an elective subject in postgraduate programs offered by the Faculty of Law. 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: Postgraduate Subject
Code: LAWS77-807
EFTSL: 0.125
Faculty: Faculty of Law
Semesters offered:
  • January 2023 [Non-Standard Offering]
Credit: 10
Subject fees:
  • Commencing in 2022: $5,310.00
  • Commencing in 2023: $5,450.00
  • Commencing in 2022: $5,710.00
  • Commencing in 2023: $5,860.00

Learning outcomes

  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):

Juris Doctor students are expected to have completed a minimum of 80 credit points of compulsory law subjects.

Restrictions:

Admission into a Masters level law degree (including the Juris Doctor) 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.

Anti-requisites:

Subject outlines

Subject dates

  • 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: 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