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QLLM431 EU Corporate Tax Law (Sem 2)

Module description

The module will provide students with a broad understanding of EU corporate tax law. It will examine the sources of EU corporate tax law and covers a range of topics, including parent-subsidiary relationships, the taxation of permanent establishments, the taxation of passive income, reorganisations, anti-abuse provisions and various proposed directives. It will also consider recent developments in EU corporate tax law, including tax avoidance, corporate social responsibility, good tax governance, harmful tax competition, state aid and tax treaty abuses and the interaction between the OECD/G20's BEPS project and the European Commission's measures in these areas.

Prerequisites

None

Applicable Groupings

Mode of Assessment

2.15 hour written examination

Credits

22.5 Credits

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