|Prerequisites for Module|
BS4299 Tax Law in addition SCQF 10 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:
||Demonstrate an understanding of taxation theory as it relates to law. |
||Apply principles of jurisdiction and international tax law and advise authoritatively on those issues.|
||Undertake comparative analysis of tax law as it may relate to commercial and administrative disputes|
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
|Full Time||Part Time|
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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.
||Learning Outcomes Assessed|
|Component 1 ||1,2|
|Component 3 ||1,2,3|
Written coursework exercise worth 50% of the overall module grade.(C1)
Examination worth 50% of the overall module grade.
|1.||BAKER, P., 2001. Double taxation conventions and international tax law. London: Sweet Maxwell HD.|
|2.||BROOKES, D. et al., 2009. Revenue law: principles and practice. 27th ed. Haywards Heath: Bloomsbury Professional.|
|3.||KNECKTLE, A., 1979. Basic problems in international fiscal law. Dewenter: Kluwer HD.|
|4.||PICCIOTTO, S., 2001. International business taxation. 2nd ed. London: Butterworths HD.|
|5.||QUERSHI, A., 1994. The public international law of taxation. London: Graham & Trotman HD.|
|6.||THURONYI, V., 2003. Comparative tax law. Deventer: Kluwer Law International HD.|
|7.||TILEY, J., 2008. Revenue law. 6th ed. Oxford: Hart.|
|8.||VOGEL, K., 1997. Double taxation conventions. Deventer: Kluwer HD.|