Postgraduate Course: Principles of International Taxation (LAWS11531)
Course Outline
| School | School of Law |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Not available to visiting students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | This course would provide an introductory coverage of international tax law, including the international tax landscape (and the conflicts it can create bilaterally and multilaterally), as well as international efforts to tackle tax avoidance. This course covers most of the topics prescribed for the Principles of International Taxation paper in the Advanced Diploma of International Taxation (paper 1 of the ADIT qualification). |
| Course description |
This course is designed for students who wish to gain an understanding of the key concepts of international tax law and of how multinational enterprises are structured, operate and are taxed on their profits. The course covers the basic principles of jurisdiction to tax, the factors used by countries in imposing taxes and the issues governing major types of income. It looks at how conflicts lead to international double taxation, the problems this creates for international trade and solutions provided for in double taxation treaties. The taxation of multinational enterprises has become a political issue, with the G20 and the OECD undertaking substantial work to address Base Erosion and Profit Shifting (BEPS). This course will also cover the international attempt to tackle tax avoidance such as through transfer pricing and the global minimum tax under pillars one and two of BEPS.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Course Delivery Information
| Not being delivered |
Learning Outcomes
On completion of this course, the student will be able to:
- Identify the challenges and conflicts that arise from the operation of domestic tax systems in a global environment.
- Identify the international and domestic tax regimes that have been introduced to overcome the conflicts created by international taxation.
- Critically analyse the efficacy of domestic and international tax regimes.
- Work effectively as part of a group.
- Apply effective oral, written and visual communication skills to present a coherent and sustained argument
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Reading List
Lynne Oats, Principles of International Taxation (Bloomsbury Professional Online 2023)
Philip Baker KC, Double Taxation Conventions (Sweet and Maxwell 2024). |
Additional Information
| Graduate Attributes and Skills |
1. Skilled communicators
2. Critical and reflective thinkers
3. Passion to engage locally and globally
4. Creative problem solvers and researchers |
| Keywords | Tax Law,International Law |
Contacts
| Course organiser | Dr Amy Lawton
Tel:
Email: alawton@ed.ac.uk |
Course secretary | Miss Hannah Ackroyd
Tel: (0131 6)50 2008
Email: hackroyd@ed.ac.uk |
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