Postgraduate Course: Principles of International Taxation (LAWS11314)
Course Outline
| School | School of Law |
College | College of Humanities and Social Science |
| Course type | Online Distance Learning |
Availability | Not available to visiting students |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Credits | 5 |
| Home subject area | Law |
Other subject area | None |
| Course website |
http://www.law.ed.ac.uk/teaching/online_distance_learning/credit_courses/principles_of_international_taxation |
Taught in Gaelic? | No |
| Course description | This course provides an introduction to the issues surrounding the taxation of cross-border activities, which is an increasingly important topic.
The course will consider the key concepts of international taxation, the problems caused by the overlap and gaps of domestic tax systems in an international environment, and some solutions, for example through double taxation agreements. Emphasis will be on the OECD model treaty. Consideration will be given to the operation of double taxation agreements in practical situations. The focus will be on direct taxation (particularly income and corporation tax) but indirect taxation will also be covered.
This course will cover most of the topics prescribed for the Principles of International Taxation paper in the Advanced Diploma of International Taxation, offered by the Chartered Institute of Taxation and additional reading will be recommended for the few topics which are not covered.
Students who take this course will benefit from having studied or having had some experience of taxation in a domestic situation, but this is not absolutely necessary providing some extra reading is undertaken at the start of the course.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | Please contact the distance learning team at escript.support@ed.ac.uk |
| Additional Costs | Students should have regular and reliable access to the Internet. |
Course Delivery Information
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| Delivery period: 2013/14 Semester 1, Not available to visiting students (SS1)
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Learn enabled: No |
Quota: None |
Web Timetable |
Web Timetable |
| Class Delivery Information |
This course is taught by distance learning. |
| Course Start Date |
16/09/2013 |
| Breakdown of Learning and Teaching activities (Further Info) |
Total Hours:
50
(
Programme Level Learning and Teaching Hours 1,
Directed Learning and Independent Learning Hours
49 )
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| Additional Notes |
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| Breakdown of Assessment Methods (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
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| No Exam Information |
Summary of Intended Learning Outcomes
Through the use of primary sources, secondary literature and case studies, the course aims to:
1. Promote an understanding of the international tax environment and the challenges thereof;
2. Explore the solutions to these challenges;
3. Consider and analyse current international tax practice.
By the end of the module students should be able to:
1. Understand the main challenges of the operation of domestic tax systems in a global environment;
2. Engage in debate as the efficacy of the different solutions;
3. Identify and assess the tax risks of particular cross-border operations.
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Assessment Information
| Students must log in on a regular basis throughout the course, sufficient to have covered all modules; and they must contribute constructively to at least one online discussion in most weeks. They will also be assessed on a two written essays of 1500 words each. |
Special Arrangements
| This course is taught by distance learning. |
Additional Information
| Academic description |
Not entered |
| Syllabus |
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. Taxation of cross border employment income and Investment income
6. Double tax relief
7. Transfer pricing and thin capitalisation
8. International tax avoidance
9. Arms length principle vs. unitary taxation
10.Cross border issues of indirect taxation
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| Transferable skills |
Not entered |
| Reading list |
Not entered |
| Study Abroad |
Not entered |
| Study Pattern |
Not entered |
| Keywords | Not entered |
Contacts
| Course organiser | Ms Sandra Eden
Tel: (0131 6)50 2627
Email: Sandra.Eden@ed.ac.uk |
Course secretary | Ms Clare Polson
Tel: (0131 6)51 4411
Email: Clare.Polson@ed.ac.uk |
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