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| Prerequisites for Module BS4299 Tax Law in addition to course entry or equivalent. Corequisite Modules None. Precluded Modules None. 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. Assessment Plan
Written coursework exercise worth 50% of the overall module grade.(C1) Examination worth 50% of the overall module grade. (C2) Indicative Bibliography
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