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Module Title
Comparative and International Tax Law

Tax law, public international law, double taxation conventions, international avoidance measures

SCQF Points15
ECTS Points7.5
CreatedNovember 2009
ApprovedDecember 2012
AmendedAugust 2013
Version No.2

Prerequisites for Module

BS4299 Tax Law in addition SCQF 10 entry or equivalent.

Corequisite Modules


Precluded Modules


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:

1. Demonstrate an understanding of taxation theory as it relates to law.
2. Apply principles of jurisdiction and international tax law and advise authoritatively on those issues.
3. 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

Contact Hours

Full TimePart Time

Directed Study

Directed Study

Private Study

Private Study

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

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.

Indicative Bibliography

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.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781