SDG Detail

LAWCOMM 775A/B : International Taxation

Postgraduate course

Project description

Course Prescription An advanced study of New Zealand�s international tax regime. The course covers the test of residence for individuals and corporates, and the wider tax base for off-shore income of New Zealand residents. It also covers the taxation of income derived by overseas residents from New Zealand activities and the application of the Double Tax Conventions to various sources of income and transactions. The course also addresses the selecting of country of residence in the form of treaty shopping, anti-avoidance measures directed at transaction activity and the use of tax havens. Goals of the Course The paper is an advanced course studying New Zealand�s international tax regime. The objectives of the course are to provide students with both a theoretical background and high level of technical knowledge of the scope and application of the most significant aspects of inbound and outbound investment under the Income Tax Act 2007 and the Double Tax Agreements. Where appropriate, a comparison is made with the international regimes of our major trading partners, in order to provide a deeper understanding of the policy behind New Zealand�s international tax regime. The course provides students with an opportunity to increase their research, writing and group presentation skills by the completion of one major seminar paper on a topic chosen by each student, which is presented to the class. The final exam requires students to apply all aspects of the international tax regime they have mastered during the course. Emphasis is therefore placed on good analytical skills and presentation of researched, comprehensive and well-reasoned solutions.

Year 2022

Location New Zealand

Organization University of Auckland

Project aims

Project outcome

By the end of this course, students will be able to: Further develop an in-depth knowledge of international tax law and policy with a particular focus on the New Zealand tax system. (Capability 1.1) Use and apply legal and analytical skills to identify, discuss, and reason in tax law (Capability 2.1 and 2.2) Evaluate and consider alternative solutions and options for tax reform and administration. (Capability 3.1 and 3.2) Articulate and demonstrate your ideas to others in a clear and concise way . (Capability 4.1) Research and present your own evidence-based ideas by way of written and oral presentations (Capability 5.1 and 5.2) Develop a capacity to understand the broader impact of tax policy on the wider community and the effect on diverse groups. (Capability 6.2 and 6.3)