Last modified: 23 Jul 2024 10:43
Tax law is an integral aspect of all international commercial activities; it is crucial for commercial lawyers to have an understanding of tax law even if they are not tax lawyers. This course is a tax law course for general commercial lawyers, providing a gentle introduction to the varieties of tax laws and policies. The course enables a general commercial lawyer to understand tax law and policy discussions, both as public policy concerns and as issues related to clients' commercial matters. The course covers the basics of tax models and introduces a variety of tax law systems, such as income tax, property tax, sales tax and VAT taxes. The course also explains how tax policy can affect corporate and commercial interests, such as the role of tax law in environmental protection, in energy resource stewardship, or in corporate social responsibility. In conclusion, the course is designed for general commercial lawyers to increase their professional skills and legal knowledge related to commercial tax law and policy.
| Study Type | Postgraduate | Level | 5 |
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| Term | Second Term | Credit Points | 30 credits (15 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
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Commercial Tax Law and Policy provides a general introduction to a variety of tax systems that a commercial enterprise is likely to encounter, enabling the student to be aware of a variety of issues that might affect their commercial clients. The course provides a broad introduction to a variety of tax law systems, from property law, to VAT, to income tax law and other tax law systems. The course also introduces students to the complexities of tax policy issues that might confront their commercial clients, such as the ethics of corporate income taxes, the uses of environmental taxes, and of the potential to effect public welfare results via tax laws. Overall, the course is intended to provide commercial lawyers with the knowledge to assist their clients with tax law issues and to coordinate their client's interests in discussions with tax attorneys.
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 40 | |
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| Assessment Weeks | Feedback Weeks | |||
| Feedback | Word Count | 2000 | ||
| Knowledge Level | Thinking Skill | Outcome |
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| Assessment Type | Summative | Weighting | 60 | |
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| Assessment Weeks | Feedback Weeks | |||
| Feedback | Word Count | 2500 | ||
| Knowledge Level | Thinking Skill | Outcome |
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There are no assessments for this course.
| Assessment Type | Summative | Weighting | ||
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback | ||||
| Knowledge Level | Thinking Skill | Outcome |
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| Knowledge Level | Thinking Skill | Outcome |
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| Factual | Remember | ILO’s for this course are available in the course guide. |
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