LAWHONS 748A/B : Special Topic: International Taxation
Law
2024 Semester One (1243) / Semester Two (1245) (20 POINTS)
Course Prescription
Course Overview
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 they then present to the class. The final exam requires students to apply all aspects of the international tax regime that they have mastered during the course. Emphasis is therefore placed on good analytical skills and presentation of well-researched, comprehensive, and well-reasoned solutions.
Capabilities Developed in this Course
| Capability 1: | People and Place |
| Capability 2: | Sustainability |
| Capability 3: | Knowledge and Practice |
| Capability 4: | Critical Thinking |
| Capability 5: | Solution Seeking |
| Capability 6: | Communication |
| Capability 7: | Collaboration |
| Capability 8: | Ethics and Professionalism |
Learning Outcomes
- Critically interpret international tax law and policy with a particular focus on the New Zealand tax system. (Capability 1.2, 2.1, 3.1, 3.2, 4.1, 4.2 and 6.1)
- Use and apply legal and analytical skills to identify, discuss, and reason in tax law (Capability 4.1, 4.2, 5.1 and 5.2)
- Evaluate and consider alternative solutions and options for tax reform and administration. (Capability 4.1, 4.2, 5.1 and 5.2)
- Articulate and demonstrate your ideas to others in a clear and concise way . (Capability 4.1, 6.1, 6.2, 7.1, 7.2 and 8.1)
- Research and present your own evidence-based ideas on international taxation by way of written and oral presentations (Capability 6.1 and 6.2)
- Articulate and critically analyse the broader impact of tax policy on the wider community and the effect on diverse groups. (Capability 1.2, 3.1, 7.1 and 8.2)
Assessments
| Assessment Type | Percentage | Classification |
|---|---|---|
| Seminar Paper | 75% | Individual Coursework |
| Discussions | 5% | Individual Coursework |
| Outline of seminar paper | 5% | Individual Coursework |
| Presentation of seminar | 15% | Individual Coursework |
| 4 types | 100% |
| Assessment Type | Learning Outcome Addressed | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | |||||
| Seminar Paper | ||||||||||
| Discussions | ||||||||||
| Outline of seminar paper | ||||||||||
| Presentation of seminar | ||||||||||
Workload Expectations
This is a standard 20-point postgraduate course. The intensive seminar will be for 36 hours. As a general guide, you should expect a workload of three hours outside of the classroom for each hour spent in class.
Delivery Mode
Campus Experience
Attendance is expected at scheduled activities to receive credit for components of the course.
Lectures will be available as recordings.
The course may include live online events.
Attendance on campus is not required for the final assignment.
The activities for the course are scheduled as a block delivery.
Learning Resources
Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).
Please remember that the recording of any class on a personal device requires the permission of the instructor.
Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).
There is no prescribed text but it is essential that students have a copy of the Income Tax Act 2007. In preparation of their papers, students will be expected to be able to make use of the appropriate library and internet resources, including but not limited to:
• New Zealand, United Kingdom, Australian and other case law;
• Academic journals (held in the Auckland University collections or on Lexis/ Nexis);
• International and Cross Border Taxation in New Zealand by Craig Elliffe, Thomson Reuters (2018) 2nd Ed (available in Westlaw);
• New Zealand Government materials, including:
All published New Zealand IRD material
New Zealand Government Discussion Documents
New Zealand Consultative Committee Documents
Statutory material both current and historical.
• Tax treaties
There are a variety of on-line resources available that will assist students in this course. Davis Law Library staff are available to assist students in accessing all on-line materials available.
Readings will be available on line (Canvas) prior to the course. Please endeavour to read as much as you can.
Student Feedback
At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.
Your feedback helps teachers to improve the course and its delivery for future students.
Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.
Academic Integrity
The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed for potential plagiarism or other forms of academic misconduct, using computerised detection mechanisms.
Class Representatives
Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.
Inclusive Learning
All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course director, lecturer or tutor.
Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz
Special Circumstances
If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a Student Academic and Support Adviser as soon as possible before the assessment is due.
If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.
This should be done as soon as possible and no later than seven days after the affected test or exam date.
Learning Continuity
In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.
Student Charter and Responsibilities
The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.
Disclaimer
Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.
In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.