Faculty of Law Undergraduate Handbook - Faculty of Law - The ...

LAW 409 — Advanced Tax LawCredit Points: 15 pointsOffered: Second SemesterContact Hours: Lectures — 3 hours per weekCoordinator: Dr Michael LittlewoodPrerequisites: LAW 429Restriction: COMLAW 311Course Description:This course builds on Law 429 (Tax Law) and covers a selection of topics designed to consolidate and add to students’understanding of the theory and practice of taxation, both in New Zealand and elsewhere. The course is comprised ofthree main parts: (1) tax policy; (2) the taxation of companies; and (3) international tax.Content Outline:This course covers some or all of the following topics:1. Aspects of tax policy, examined by reference to the works of important tax theorists; proposals for tax reform;international tax competition; tax history;2. Company taxation; the problem of corporate income; theoretical solutions to the problem; corporate income;imputation; the tax treatment of dividends, liquidations, returns of capital, bonus issues, hybrids and inter-companydividends; withholding obligations; losses; groups; consolidation; amalgamation; qualifying companies; lossattributing qualifying companies;3. International taxation; international tax planning; profit reduction techniques; foreign tax credits; transfer pricing;controlled foreign companies (CFCs); foreign investment funds (FIFs); tax treaties; thin capitalization; conduit relief.Assessment:Final Examination (Plussage 30%) Opinion)Prescribed Text/s:CCH New Zealand Tax Legislation for Students (republished annually) ORThomson Brookers New Zealand Taxation Legislation Handbook (republished annually).CCH New Zealand Master Tax Guide for Students (republished annually) ORClinton Alley and others, New Zealand Taxation (Thomson Brookers, republished annually).LAW 410 — AdvocacyCredit Points: 15 pointsOffered: First SemesterContact Hours: Lectures — 4 hours per weekCoordinator: Simon MountPrerequisite: Law 301, 306Corequisite: LAW 425Course Description:Advocacy is the art of persuasion. This course is a study in effective written advocacy, the skills of courtroom advocacy,and a taste of the traditional skills including cross-examination and jury addresses. It also includes guest lectures fromjudges and leading practitioners, courtroom observation, and an opportunity to compete in the law school’s topmooting competition — the Stout Shield. The class size is limited to 40 students, to enable maximum cooperationamong students and feedback from the lecturer.34 | 2010 Faculty of Law Handbook