|Prerequisites for Module|
BS4299 Tax Law in addition to course entry or equivalent.
Aims of Module
To examine: contemporary issues in legal study as they are related to taxation and set in the context of UK Tax Law and its European and International dimensions; taxation theory as it relates to law; comparative taxation; tax harmonisation; tax treaties; arbitration; E-Commerce.
Learning Outcomes for Module
On completion of this module, students are expected to be able to:
Indicative Module Content
The subject is structured around three broad topics:
An introduction to tax law, with particular reference to the relevant rules of UK statutory law and public international law;
Double taxation conventions (‘DTCs’) (also referred to as tax treaties), their interpretation and application; the scope for review of the system of DTC’s in a global market; and;
International avoidance and the measures adopted by States to counter such avoidance. Tax havens: Transfer pricing: Harmonisation
Indicative Student Workload
Mode of Delivery
This is a lecture and seminar based module. Lectures provide core module content. Seminars develop associated higher level skills through student centred learning.
Written coursework exercise worth 50% of the overall module grade.(C1)
Examination worth 50% of the overall module grade.