Postgraduate Module Descriptor

LAWM128: International Tax Law

This module descriptor refers to the 2018/9 academic year.

Module Aims

This module aims to provide you with an in-depth understanding of the key policy and legal issues, as well as contemporary developments, in international taxation. It gives you the opportunity to engage in current policy debates and equips you with the ability to analyse legislation and case law to solve problems in practice. The module enhances study in other areas of international law and commercial law and prepares you for a career in a wide range of global employment destinations, including but not limited to the legal profession, legal practice in accountancy, house company counsel and government agencies.

Intended Learning Outcomes (ILOs)

This module's assessment will evaluate your achievement of the ILOs listed here - you will see reference to these ILO numbers in the details of the assessment for this module.
On successfully completing the programme you will be able to:
Module-Specific Skills1. Demonstrate detailed knowledge of core policy issues and the complex body of rules and case law in the field of international taxation
2. Identify and critically evaluate the different approaches that countries have taken in developing their international tax rules and the interaction of the tax rules of sovereign countries
3. Critically comment or critique on the arguments on currently debated issues in the academic literature
Discipline-Specific Skills4. Evaluate government policy in light of alternative benchmarks and how effectively legislation has achieved the policy intention of the government
5. Demonstrate comprehensive knowledge of legal and commercial concepts and ability to apply them to a complex factual matrix
Personal and Key Skills6. Demonstrate sophisticated research, analytical and writing skills and ability to think critically
7. Manage time efficiently and work independently within a limited time frame to complete a specified task