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Showing 25 course outlines from 19204 matches

8701

LAWCOMM 775A

: International Taxation
2024 Semester One (1243)
Tests of residence for individuals and corporations. The wider tax base for off-shore income of New Zealand residents. Income derived by overseas residents from New Zealand activities. The Double Tax Treaty System. Selecting the country of residence. Anti-avoidance measures directed at transnational activity. The use of tax havens. As well as New Zealand taxation law, the course also examines the municipal revenue law of some of our trading partners. Involves individual research resulting in a substantial individual research essay.
Subject: Law Commercial
Restriction: COMLAW 741 To complete this course students must enrol in LAWCOMM 775 A and B
8702

LAWCOMM 775A

: International Taxation
2023 Semester One (1233)
Tests of residence for individuals and corporations. The wider tax base for off-shore income of New Zealand residents. Income derived by overseas residents from New Zealand activities. The Double Tax Treaty System. Selecting the country of residence. Anti-avoidance measures directed at transnational activity. The use of tax havens. As well as New Zealand taxation law, the course also examines the municipal revenue law of some of our trading partners. Involves individual research resulting in a substantial individual research essay.
Subject: Law Commercial
Restriction: COMLAW 741 To complete this course students must enrol in LAWCOMM 775 A and B
8703

LAWCOMM 775A

: International Taxation
2022 Semester One (1223)
Tests of residence for individuals and corporations. The wider tax base for off-shore income of New Zealand residents. Income derived by overseas residents from New Zealand activities. The Double Tax Treaty System. Selecting the country of residence. Anti-avoidance measures directed at transnational activity. The use of tax havens. As well as New Zealand taxation law, the course also examines the municipal revenue law of some of our trading partners. Involves individual research resulting in a substantial individual research essay.
Subject: Law Commercial
Restriction: COMLAW 741 To complete this course students must enrol in LAWCOMM 775 A and B
8704

LAWCOMM 778

: Special Topic: Corporate Governance, Social and Environmental Responsibility
2025 Semester Two (1255)
Subject: Law Commercial
No pre-requisites or restrictions
8705

LAWCOMM 779

: Special Topic: Regulation of International Trade
2022 Semester Two (1225)
Subject: Law Commercial
No pre-requisites or restrictions
8706

LAWCOMM 780

: Corporation and Investor Taxation
2024 Semester One (1243)
An advanced study of the tax liability and issues affecting companies and their shareholders. Considers the different corporate tax regimes, including dividends, imputations, losses and groupings, amalgamations, LTCs and Unit Trusts. Comparison with other entities is intended to provide a deeper understanding of the policy behind New Zealand's corporate tax regimes and the allocation of the tax burden between companies, shareholders and other investors.
Subject: Law Commercial
Restriction: COMLAW 746
8707

LAWCOMM 780

: Corporation and Investor Taxation
2022 Semester One (1223)
An advanced study of the tax liability and issues affecting companies and their shareholders. Considers the different corporate tax regimes, including dividends, imputations, losses and groupings, amalgamations, LTCs and Unit Trusts. Comparison with other entities is intended to provide a deeper understanding of the policy behind New Zealand's corporate tax regimes and the allocation of the tax burden between companies, shareholders and other investors.
Subject: Law Commercial
Restriction: COMLAW 746
8708

LAWCOMM 780

: Corporation and Investor Taxation
2020 Semester Two (1205)
An advanced study of the tax liability and issues affecting companies and their shareholders. Considers the different corporate tax regimes, including dividends, imputations, losses and groupings, amalgamations, LTCs and Unit Trusts. Comparison with other entities is intended to provide a deeper understanding of the policy behind New Zealand's corporate tax regimes and the allocation of the tax burden between companies, shareholders and other investors.
Subject: Law Commercial
Restriction: COMLAW 746
8709

LAWCOMM 782

: Trade Mark Practice
2025 Semester Two (1255)
The law and practice of filing and registering trade mark applications in New Zealand, Australia and other international jurisdictions. The law and practice of maintaining and enforcing registered trade mark rights.
Subject: Law Commercial
Corequisite: LAWCOMM 796
8710

LAWCOMM 782

: Trade Mark Practice
2024 Semester Two (1245)
The law and practice of filing and registering trade mark applications in New Zealand, Australia and other international jurisdictions. The law and practice of maintaining and enforcing registered trade mark rights.
Subject: Law Commercial
Corequisite: LAWCOMM 796
8711

LAWCOMM 782

: Trade Mark Practice
2023 Semester One (1233)
The law and practice of filing and registering trade mark applications in New Zealand, Australia and other international jurisdictions. The law and practice of maintaining and enforcing registered trade mark rights. Involves individual research resulting in a substantial piece of research writing.
Subject: Law Commercial
No pre-requisites or restrictions
8712

LAWCOMM 783

: Avoidance Provisions
2025 Semester One (1253)
An advanced study of all aspects of the general anti-avoidance provision contained in the Income Tax Act 2007. Provides a detailed analysis of the structure, function and application of the general anti-avoidance provision and of its relationship to the "black-letter" tax law. Comparisons with the statutory and common law responses to tax avoidance in other jurisdictions, including Australia, Canada, the UK and US provide a deeper understanding of the policy behind New Zealand's general anti-avoidance provision.
Subject: Law Commercial
Restriction: COMLAW 749
8713

LAWCOMM 783

: Avoidance Provisions
2023 Semester One (1233)
An advanced study of all aspects of the general anti-avoidance provision contained in the Income Tax Act 2007. Provides a detailed analysis of the structure, function and application of the general anti-avoidance provision and of its relationship to the "black-letter" tax law. Comparisons with the statutory and common law responses to tax avoidance in other jurisdictions, including Australia, Canada, the UK and US provide a deeper understanding of the policy behind New Zealand's general anti-avoidance provision.
Subject: Law Commercial
Restriction: COMLAW 749
8714

LAWCOMM 785

: Patent Practice
2025 Semester Two (1255)
The law and practice of obtaining, maintaining and enforcing patent rights in New Zealand, Australia and other international jurisdictions.
Subject: Law Commercial
Corequisite: LAWCOMM 793
8715

LAWCOMM 785

: Patent Practice
2024 Semester Two (1245)
The law and practice of obtaining, maintaining and enforcing patent rights in New Zealand, Australia and other international jurisdictions.
Subject: Law Commercial
Corequisite: LAWCOMM 793
8716

LAWCOMM 787

: Taxation of Trusts and Non-corporate Entities
2020 Semester Two (1205)
An advanced study of the tax liability of different business structures and their members, particularly non-corporate entities. Considers the different tax regimes applicable to trusts, partnerships and limited partnerships, Portfolio Investment Entities (PIEs), charities and Māori authorities. Comparison between these entities provides a deeper understanding of the policy behind New Zealand's tax regimes and the allocation of the tax burden between companies and other entities.
Subject: Law Commercial
Restriction: COMLAW 756
8717

LAWCOMM 788

: Special Topic: Current Issues in Tax
2025 Semester One (1253)
Subject: Law Commercial
Restriction: COMLAW 758
8718

LAWCOMM 788

: Special Topic: Current Issues in Tax
2024 Semester One (1243)
Subject: Law Commercial
Restriction: COMLAW 758
8719

LAWCOMM 788

: Special Topic: Current Issues in Tax
2023 Semester One (1233)
Subject: Law Commercial
Restriction: COMLAW 758
8720

LAWCOMM 788

: Special topic: Asia Pacific Tax
2022 Semester One (1223)
Subject: Law Commercial
Restriction: COMLAW 758
8721

LAWCOMM 788

: Special Topic: Organisation for Economic Co-operation and Development and Tax
2020 Semester Two (1205)
Subject: Law Commercial
Restriction: COMLAW 758
8722

LAWCOMM 793

: Patent Law
2025 Semester One (1253)
Australian and New Zealand law relating to patents, including patentable subject matter, ownership, inventorship, validity requirements, patent specification requirements and the law governing infringement. The law relating to the protection of confidential information. Involves individual research resulting in a substantial piece of research writing.
Subject: Law Commercial
Corequisite: LAWCOMM 772
Restriction: LAWCOMM 462
8723

LAWCOMM 793

: Patent Law
2024 Semester One (1243)
Australian and New Zealand law relating to patents, including patentable subject matter, ownership, inventorship, validity requirements, patent specification requirements and the law governing infringement. The law relating to the protection of confidential information. Involves individual research resulting in a substantial piece of research writing.
Subject: Law Commercial
Corequisite: LAWCOMM 772
8724

LAWCOMM 793

: Patents and Related Rights
2023 Semester Two (1235)
Australian and New Zealand law relating to patents, including patentable subject matter, ownership, inventorship, validity requirements, patent specification requirements and the law governing infringement. The law relating to the protection of confidential information. A brief introduction to the law relating to plant variety rights. Involves individual research resulting in a substantial piece of research writing.
Subject: Law Commercial
Prerequisite: LAWCOMM 404 or LAWCOMM 458
8725

LAWCOMM 795

: Copyright and Design
2025 Semester Two (1255)
An in-depth examination of the law of copyright and registered designs in New Zealand and Australia, including the relationship between copyright and design protection. Involves individual research resulting in a substantial piece of research writing.
Subject: Law Commercial
Corequisite: LAWCOMM 772
Restriction: LAWCOMM 433