Postgraduate Course: Principles of International Taxation (LAWS11307)
Course Outline
| School | School of Law |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
| Course type | Online Distance Learning |
Availability | Not available to visiting students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | The 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
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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 online learning team at law.online@ed.ac.uk |
| Additional Costs | Students must have regular and reliable access to the internet |
Course Delivery Information
| Not being delivered |
Learning Outcomes
On completion of this course, the student will be able to:
- understand the main challenges of the operation of domestic tax systems in a global environment;
- engage in debate as the efficacy of the different solutions;
- identify and assess the tax risks of particular cross-border operations.
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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 |
http://edin.ac/1Ht3rGM |
| 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.
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| Special Arrangements |
This course is taught by online learning. |
| Additional Class Delivery Information |
This course is taught by online learning. |
| Keywords | taxation,international allocation of taxing powers,cross-border activities and incomes |
Contacts
| Course organiser | Dr Luca Cerioni
Tel: (131 6)50 6952
Email: Luca.Cerioni@ed.ac.uk |
Course secretary | Ms Clare Polson
Tel: (0131 6)51 9704
Email: Clare.Polson@ed.ac.uk |
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