Principles of International Taxation

Course summary

The aim of the course is to allow participants to become familiar with all rules concerning the distribution of taxing rights between countries, and the consequent problems in terms of tax competition, tax avoidance and the balance between the protection of revenue interests of states and the taxpayers rights.

Weeks:

  1. Basic principles of international taxation
  2. Legal context of international taxation and double taxation agreements 
  3. Residence 
  4. Taxation of cross border business 
  5. Types of income and distributive rules
  6. Transfer pricing and thin capitalisation 
  7. Double tax relief
  8. International tax evasion and avoidance
  9. Tax avoidance, ALP vs FA?
  10. Cross border issues of indirect taxation

Learning outcomes

By the end of the course students should be able to:

  • Understand the main challenges of the operation of domestic tax systems in a global environment;
  • Engage in debate as the efficacy of the different solutions;
  • Identify and assess the tax risks of particular cross-border operations.

Assessment

One problem-based essay of up to 4,000 words (60%); one short essay of up to 2000 words (40%).

Terms and conditions

Please note the University reserves the right to make variations to the contents of programmes, including the range of courses offered, and the available choice of courses in any given year may change.

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