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Course Name Tax Treaties
Course Code TXLW 6733
Course Credits 3.0
Pre/Anti-requisites This course is only open to LLM students in the Tax Law program. Anti-requisite: LAW 6733 - Tax Treaties
Course Description

This course provides a detailed study of Canada's bilateral tax treaties. To provide a foundation for the study of specific treaty articles, the course includes a review of the underlying principles of international taxation and a discussion of approaches to tax treaty interpretation. The core of the course will involve a detailed review and evaluation of the design of the specific treaty articles, including the articles that govern business and professional income, employment income, real property income, dividends, interest, royalties, and capital gains. The course also includes a discussion of the use of tax treaties in tax planning, the ways by which tax treaties are used as tools for tax avoidance, and the mechanisms available in treaties to facilitate compliance, enforcement, and information collection.

Upcoming Offerings

Not currently scheduled

Specialization Tax Law
Status Elective
CPD Hours Eligible LSO CPD: 12h Substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions. To inquire about credit eligibility, please email cpd@osgoode.yorku.ca
NCA Status N/A

All courses and schedules are subject to change.