THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2014/2015
Archive for reference only
THIS PAGE IS OUT OF DATE

University Homepage
DRPS Homepage
DRPS Search
DRPS Contact
DRPS : Course Catalogue : School of Law : Law

Postgraduate Course: Principles of International Taxation (LAWS11314)

Course Outline
SchoolSchool of Law CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 11 (Postgraduate)
Course typeOnline Distance Learning AvailabilityNot available to visiting students
SCQF Credits5 ECTS Credits2.5
SummaryThis 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.
Course description 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
Entry Requirements (not applicable to Visiting Students)
Pre-requisites 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
Academic year 2014/15, Not available to visiting students (SS1) Quota:  None
Course Start Semester 1
Course Start Date 15/09/2014
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 50 ( Programme Level Learning and Teaching Hours 1, Directed Learning and Independent Learning Hours 49 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) 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.
Feedback Not entered
No Exam Information
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.
Reading List
None
Additional Information
Course URL http://www.law.ed.ac.uk/teaching/online_distance_learning/credit_courses/principles_of_international_taxation
Graduate Attributes and Skills Not entered
Special Arrangements This course is taught by distance learning.
Additional Class Delivery Information This course is taught by distance learning.
KeywordsNot entered
Contacts
Course organiserMs Sandra Eden
Tel: (0131 6)50 2627
Email: Sandra.Eden@ed.ac.uk
Course secretaryMr Douglas Thompson
Tel: (0131 6)50 2022
Email: D.Thompson@ed.ac.uk
Navigation
Help & Information
Home
Introduction
Glossary
Search DPTs and Courses
Regulations
Regulations
Degree Programmes
Introduction
Browse DPTs
Courses
Introduction
Humanities and Social Science
Science and Engineering
Medicine and Veterinary Medicine
Other Information
Combined Course Timetable
Prospectuses
Important Information
 
© Copyright 2014 The University of Edinburgh - 12 January 2015 4:17 am