Postgraduate Module Descriptor

LAWM128: International Tax Law

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

Overview

NQF Level	7
Credits	30	ECTS Value	15
Term(s) and duration	This module ran during term 2 (11 weeks)
Academic staff	Dr Yige Zu (Convenor)
Pre-requisites	None
Co-requisites	None
Available via distance learning	No

The module sits at the intersection of international law and taxation. It commences with foundation concepts and policy issues, including the principles of jurisdiction to tax and the double taxation problem when countries on either side of a cross-border transaction seek to tax the same income. It also looks at international tax avoidance and evasion in the context of globalisation. You will gain an understanding of the strategies used by Apple, Google and other multinational corporations to move profit to avoid paying taxes.

Country responses to both problems of double taxation and tax minimisation schemes including bilateral and multilateral treaties and unilateral anti-avoidance rules are reviewed. In the module you will also explore the trade-off between the interests of multinational enterprises and the protection of national tax sovereignty and the role of international bodies such as the OECD.

The module is delivered from a multidisciplinary perspective, combining taxation, public international law, international relations and politics, and international business. You are not expected to have prior knowledge or experience in any of these subjects.

Module created	26/06/2018	Last revised	09/07/2018