Outline

Overview

This advanced unit considers specialised topics in the area of tax treaties, largely reflecting the work of the OECD and United Nations on tax treaties currently and in the last decade, particularly the OECD/G20 project on Base Erosion and Profit Shifting (BEPS). Topics covered include OECD and UN policy development processes, high value services and the digital economy, transfer pricing, harmful tax practices, treaty abuse, non-discrimination, entities and tax treaties (especially partnerships and collective investment vehicles), transparency and assistance in collection, dispute resolution, and the BEPS multilateral instrument. Upon completion of this unit, students will have a detailed understanding of the current driving forces and issues in the development of tax treaties and other international tax standards.

Unit details and rules

Unit code	LAWS6946
Academic unit	Law
Credit points	6
Prohibitions ?	None
Prerequisites ?	None
Corequisites ?	None
Assumed knowledge ?	As this is an advanced unit, it is assumed that students undertaking this unit have successfully completed LAWS6177 Tax Treaties
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Richard Vann, richard.vann@sydney.edu.au

Type	Description	Weight	Due	Length
Assignment	Assignment Assignment	70%	- Due date: 27 Nov 2020 at 16:30 Closing date: 27 Nov 2020	3000 words/2hrs 30 mins
Outcomes assessed:
Assignment	Essay Essay	30%	Week 10 Due date: 06 Nov 2020 at 16:00	2000-3000 words
Outcomes assessed:
= hurdle task ?

Assessment summary

Essay (30%)

The essay is a 2000-3000 word essay on the following topic due by 4:00pm Friday 6 November 2020 via Canvas.

“What are the tax policy issues raised by the digital economy and what in your view is the preferable response: the OECD Pillar One blueprint or the UN Proposed Article 12B Taxation of automated digital services.”

Assignment (70%)

A 150 minute online assignment will be held on Canvas at 2:00pm on Friday 27 November 2020. The material for the classwork essay will not be directly examined again. The assignment will consist of three questions of which you are required to answer two questions. Each question will have two parts. There is a total 3000 word limit on answers inclusive of everything.

Optional Capstone Essay (PG units only)

LLM students who are undertaking this unit towards the end of their degree, and need a capstone experience to complete their degree, may wish to apply to the unit coordinator to undertake the assessment option of a Capstone Essay. The Capstone Essay will replace the Assignment (counting for 70% of the final mark) and be at least 7000 words with a maximum of 7,500 words (including footnotes but not including bibliography).

Students wishing to take the option of a Capstone Essay should reach agreement on an essay topic with the unit of study coordinator by 30 October 2020. Capstone Essay topic should be significantly different to class essay (30%). The essay topic should respond to the material covered in the present unit. However, at the same time, in order to serve as a capstone for your LLM, it should build upon the learning that has taken place during your LLM studies more generally.

You are required to submit research essays in electronic form via the Canvas site by the submission deadline, which is close of business 27 November 2020. Failure to submit by this deadline can result in penalties for lateness; the Sydney Law School reserves the right not to mark assignments that are not submitted via the Canvas site.

Optional Research Essay (PG units only)

Other students (apart from JD students) with the permission of and after discussion with the unit of study coordinator may be allowed to undertake a research essay in lieu of Assignment (70%). Students wishing to take the option of a research essay should reach agreement on an essay topic with the unit of study coordinator by 30 October 2020. Research Essay topic should be significantly different to class essay (30%). The research essay will replace the Assignment (counting for 70% of the final mark) and must not exceed 7,500 words (including footnotes but not including bibliography).

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	• Completely answers the question. • Contains striking originality of approach or analysis. • Demonstrates exhaustive or innovative research (where independent research required). • Exceptionally well written, structured and expressed. • Is otherwise exceptional in some way.
Distinction	75 - 84	• Completely answers the question. • Achieves a critical and evaluative approach to the issues. • Content and structure is well organised in support of the argument. • Demonstrates extensive research and analysis to support a well-documented argument. • Generally well expressed and free from errors. • Has a clear structure and is well articulated.
Credit	65 - 74	• Covers main issues fairly well in answering the question. • Contains no significant errors • Demonstrates an attempted critical approach to the issues. • Demonstrates reasonably sound research and analysis in addressing the key issues. • Has a clear structure and reasonably clear expression.
Pass	50 - 64	• Identifies the key issues, but does not follow through with a reasoned argument. • Contains some significant errors. • Displays satisfactory engagement with the key issues. • Offers descriptive summary of material relevant to the question. • Superficial use of material, and may display a tendency to paraphrase. • Demonstrates little evidence of in-depth research or analysis. • Adequate expression. • Overall, demonstrates the minimum level of competence in the assessment and satisfies the requirements to proceed to higher-level studies in the degree or subject area.
Fail	0 - 49	• Does not answer the question. • Contains significant or numerous errors. • Few or no identifiable arguments. • Content that is inappropriate or irrelevant. • Lack of research or analysis. • Difficult or impossible to understand through poor grammar, expression or structure. • Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see sydney.edu.au/students/guide-to-grades

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

The late submission of a piece of assessment, which has not been granted an extension, will attract a penalty of 10% of the total marks available for the piece of assessment per calendar day or part thereof. Late penalties may be waived by the coordinator in this unit of study.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

You may only use artificial intelligence and writing assistance tools in assessment tasks if you are permitted to by your unit coordinator, and if you do use them, you must also acknowledge this in your work, either in a footnote or an acknowledgement section.

Studiosity is permitted for postgraduate units unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Weekly schedule

WK	Topic	Learning activity	Learning outcomes
Ongoing	1. International tax standard setting institutions and processes; 2. Hard law and soft law in international taxation: multilateral instrument, domestic law, peer review; 3. Digital economy and BEPS 1.0: Permanent Establishment and Transfer Pricing 4. High value services 5. Digital economy: BEPS 2.0 Pillar One and UN Digital Services Tax proposal 6. Tax avoidance and BEPS 1.0: Hybrid mismatches, controlled foreign companies, interest deductions, harmful tax practices, treaty abuse	Lecture (5 hr)
Ongoing	7. BEPS 2.0 Pillar Two 8. Indirect transfers 9. Tax treaties and hybrid entities 10. Tax treaties and private trusts 11. Tax treaties and investment funds 12. Non-discrimination 13. Transparency and dispute resolution 14. FATCA and the Common Reporting Standard	Lecture (20 hr)

Attendance and class requirements

Attendance: Refer to Canvas.

Word count penalty: A piece of assessment which exceeds the prescribed word limit will attract a penalty of 10% of the total marks available for the piece of assessment for every 100 words, or part thereof. The total word count for essay and other written assessments will exclude bibliography; footnote numbers; footnote citation; cover page and include body text; headings and sub-headings; quotations; anything other than numbers and citations in footnotes.

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer, and a link to the library website where this is set out comprehensively is available at https://libguides.library.usyd.edu.au/c.php?g=508212&p=3476376

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

The required reading is indicated in the reading lists on Canvas by ASTERISKS. The required reading material largely consists of reports and other materials published by the OECD and the UN and is generally available electronically. Assistance in finding material is provided below.

The supplementary reading is also indicated in the reading lists that follow – the material which is not asterisked. This material is also generally available electronically as below. YOU ARE NOT EXPECTED TO READ ALL OF THE SUPPLEMENTARY MATERIAL! It is expected that students will delve into some of these supplementary readings depending upon their particular areas of interest and for the classwork essay topic.

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. understand the policy underlying the legal rules on taxation covered in this unit of study
LO2. have a knowledge of the current legal rules on taxation covered in this unit of study
LO3. have the ability to interpret other legal rules on taxation applicable to the area covered by the unit of study, whether current or future
LO4. apply the legal rules on taxation covered by this unit of study to practical problems

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

No changes have been made since this unit was last offered

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect

Current students

LAWS6946: Tax Treaties Special Issues

Intensive November, 2020 [Block mode] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect