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

Postgraduate Course: Principles of International Taxation (LAWS11307)

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 Credits20 ECTS Credits10
SummaryThe aim of the course is to allow participants to become familiar with all rules concerning the distribution of taxing rights between countries, and the consequent problems in terms of tax competition, tax avoidance and the balance between the protection of revenue interests of states and the taxpayers rights.
Course description Week 1: Basic principles of international taxation
Week 2: Legal context of international taxation and double taxation agreements
Week 3: Residence
Week 4: Taxation of cross border business
Week 5: Types of income and distributive rules
Week 6: Transfer pricing and thin capitalisation
Week 7: Double tax relief
Week 8: International tax evasion and avoidance
Week 9: Tax avoidance, ALP vs FA?
Week 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 online learning team at
Additional Costs Students must have regular and reliable access to the internet
Course Delivery Information
Academic year 2018/19, Not available to visiting students (SS1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Seminar/Tutorial Hours 40, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 156 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) One problem-based essay of up to 4,000 words (60%); one short essay of up to 2000 words (40%).

Requirements for all course assessments will be outlined to students within the individual courses at the start of each semester.

Feedback Students will have the opportunity to obtain formative feedback over the course of the semester. The feedback provided will assist students in their preparation for the summative assessment.

Details of the School's feedback policy will be available at the start of the course.

No Exam Information
Learning Outcomes
On completion of this course, the student will 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
You will regularly reference one of these two tests: L.Oats, A.Miller, E.Mulligan, Principles of International Taxation, published by Bloomsbury Professional, 2017, 6th Edition, available in the Library
or, alternatively:
B. J, Arnold, International Tax Primer, 3rd Edition, 2016

A detailed list of key resources will be available at the start of the course.
Additional Information
Course URL
Graduate Attributes and Skills Students will develop their skills and abilities in:

1. Research and enquiry, through e.g. selecting and deploying appropriate research techniques;
2. Personal and intellectual autonomy, e.g. developing the ability to independently assess the relevance and importance of primary and secondary sources;
3. Communication, e.g. skills in summarising and communicating information and ideas effectively in written form;
4. Personal effectiveness, e.g. working constructively as a member of an online community;
5. Students will also develop their technical/practical skills, throughout the course, e.g. in articulating, evidencing and sustaining a line of argument, and engaging in a convincing critique of another's arguments.
Special Arrangements This course is taught by online learning.
Additional Class Delivery Information This course is taught by online learning.
Keywordstaxation,international allocation of taxing powers,cross-border activities and incomes
Course organiserDr Luca Cerioni
Tel: (131 6)50 6952
Course secretaryMs Clare Polson
Tel: (0131 6)51 9704
Help & Information
Search DPTs and Courses
Degree Programmes
Browse DPTs
Humanities and Social Science
Science and Engineering
Medicine and Veterinary Medicine
Other Information
Combined Course Timetable
Important Information