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QLLM424 International Tax Law (Sem 1)

Module description

The module is designed for students who wish gain an in-depth understanding of the key concepts of International tax law. The focus will be on business and international tax law and policy relevant to multinational companies, and on examining this from the perspective of different jurisdictions. The module will commence with the taxation of individuals to aid understanding of the concepts involved and will then cover the basic principles of jurisdiction to tax, the factors used by countries in imposing taxes and the issues regarding major types of income. It will then look at how conflicts lead to international double taxation, the problems this creates for international trade and investment and the solutions provided by double taxation treaties.

Applicable programmes

Mode of Assessment

7,500 word essay

Credits

22.5 Credits

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