Postgraduate Course: Principles of International Tax Law (LAWS11123)
Course Outline
| School | School of Law |
College | College of Humanities and Social Science |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Available to all students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | The course is designed to give students an introduction to the principles and practical issues of international tax law. It looks at the problems caused when national tax systems overlap, focussing on direct taxation. Students will be given an overview of international tax treaties through an examination of the OECD model and will be expected to apply this to practical situations. They will also be encouraged to develop written and oral skills through class discussion and assessments. A sustained analysis of a practical problem will form a significant component of the final assessment of this course. |
| Course description |
Not entered
|
Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
| Additional Costs | None |
Information for Visiting Students
| Pre-requisites | Some study of tax law at a domestic level |
Course Delivery Information
|
| Academic year 2014/15, Available to all students (SV1)
|
Quota: 25 |
| Course Start |
Semester 1 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Seminar/Tutorial Hours 20,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
176 )
|
| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
|
| Additional Information (Assessment) |
One Essay (90%) and class presentation (10%). The class presentation will take the form of a powerpoint presentation, which will be supported by a written document. |
| Feedback |
Not entered |
| No Exam Information |
Learning Outcomes
At the end of the course students will have:
- knowledge and understanding of the issues surrounding overlapping tax jurisdictions and the range of solutions to these problems;
- developed skills to assist them in researching the tax implications of a practical situation
- developed written and oral skills
|
Additional Information
| Graduate Attributes and Skills |
Not entered |
| Keywords | Tax, international, treaties |
Contacts
| Course organiser | Ms Sandra Eden
Tel: (0131 6)50 2627
Email: Sandra.Eden@ed.ac.uk |
Course secretary | Ms Ginny Spencer
Tel: (0131 6)51 4246
Email: Ginny.Spencer@ed.ac.uk |
|
© Copyright 2014 The University of Edinburgh - 12 January 2015 4:15 am
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