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LS504C: INTERNATIONAL TAX LAW AND POLICY (2023-2024)

Last modified: 23 Jul 2024 10:44


Course Overview

The course will examine the law and principles of cross-border taxation. It will cover core subjects on international tax law, including the concepts of source and residence taxation, double tax conventions, allocation of taxing rights, transfer pricing and thin capitalisation rules, and international tax avoidance (schemes and prevention).

Attention will be paid to topical issues around international taxation and the efforts being made to modernise the international tax system. This includes an examination of the tax challenges of the digital economy and the solutions being introduced by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting.

The course content fulfills the core requirements of Module 1 of the ADIT (Advanced Diploma in International Tax) qualification offered by the Chartered Institute of Taxation. The course is also essential for those aiming to practise tax in an international context, either as academics, government officials, or general tax advisors.

The course will be taught from a legal and policy perspective. No prior knowledge of tax is required, but students should be willing to engage with the tax literature and tax affairs.

Course Details

Study Type Postgraduate Level 5
Term First Term Credit Points 30 credits (15 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Qiang Cai

What courses & programmes must have been taken before this course?

  • Any Postgraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

This course aims to guide students through the principles and rules of taxation in the context of cross-border trade and investments. Upon completing the course, students should be able to understand the legal framework of international tax law, apply the analytical tools to real-life problems, such as international tax planning and anti-avoidance practice, and appreciate important policy issues.

The course content is divided into four parts.

Part one introduces students to basic principles of international tax law, including jurisdiction to tax, the concepts of residence and source taxation, double taxation, and methods of relief from double taxation.

Part two discusses the OECD and the UN model tax conventions, covering topics such as permanent establishment, the allocation of taxing rights on business profits and investment incomes, and the taxation of the digital economy.

Part three examines transfer pricing and thin capitalisation rules, including the OECD, UN and domestic law approaches to transfer pricing.

Part four considers various international tax avoidance schemes, domestic approaches to international tax avoidance, and the OECD Base Erosion and Profit Shifting project.


Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 30 August 2024 for 1st term courses and 20 December 2024 for 2nd term courses.

Summative Assessments

Essay

Assessment Type Summative Weighting 50
Assessment Weeks 30 Feedback Weeks 33

Look up Week Numbers

Feedback

The feedback will be provided in written form and in accordance with the Common Grading Scale. The feedback will be provided within three weeks as of submission, in accordance with the School’s and University’s policies.  

Word Count 3000
Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualAnalyseTo assess the efficacy of specific international tax rules by referring to the basic principles and analytical tools acquired in the course.
ConceptualUnderstandTo gain understanding of the legal framework and basic principles of international taxation.
ReflectionCreateTo communicate orally and in writing information, advice and choices in an effective and persuasive manner.

Exam

Assessment Type Summative Weighting 50
Assessment Weeks 39 Feedback Weeks

Look up Week Numbers

Feedback

The feedback will be provided in written form and in accordance with the Common Grading Scale. The feedback will be provided within three weeks as of submission, in accordance with the School’s and University’s policies

Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualAnalyseTo assess the efficacy of specific international tax rules by referring to the basic principles and analytical tools acquired in the course.
ConceptualUnderstandTo gain understanding of the legal framework and basic principles of international taxation.
ProceduralApplyTo apply the principles, rules, and intellectual tools to international business scenarios, such as dual residence, transfer pricing, and international tax planning.
ReflectionCreateTo communicate orally and in writing information, advice and choices in an effective and persuasive manner.
ReflectionEvaluateTo engage with the discussion of the cutting-edge issues in the domain of international taxation.

Formative Assessment

There are no assessments for this course.

Resit Assessments

Resit Failed Elements in same format if due to extenuating circumstances.

Assessment Type Summative Weighting 100
Assessment Weeks Feedback Weeks

Look up Week Numbers

Feedback

The feedback will be provided in written form and in accordance with the Common Grading Scale. The feedback will be provided within three weeks as of submission, in accordance with the School’s and University’s policies.  

Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ReflectionEvaluateTo engage with the discussion of the cutting-edge issues in the domain of international taxation.
ConceptualAnalyseTo assess the efficacy of specific international tax rules by referring to the basic principles and analytical tools acquired in the course.
ProceduralApplyTo apply the principles, rules, and intellectual tools to international business scenarios, such as dual residence, transfer pricing, and international tax planning.
ConceptualUnderstandTo gain understanding of the legal framework and basic principles of international taxation.
ReflectionCreateTo communicate orally and in writing information, advice and choices in an effective and persuasive manner.

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