School of Law

QLLM423 Principles of Taxation (Sem 1)

Module description

The module will cover the structure, principles, rules and application of a selection of taxes and issues from a multi-jurisdictional perspective. In particular, the module will look at the taxation of individual income and wealth, the taxation of corporations, indirect taxation, taxation at the sub-national level and tax administration. This is crucial not only for an understanding of specific domestic tax systems and the options available in designing domestic tax systems, but also to an understanding of the international tax system, which is determined by the interaction of national tax systems.

Prerequisites

None

Applicable Groupings

  • LLM in Banking and Finance Law
  • LLM in Commercial and Corporate Law
  • LLM in International Business Law
  • LLM in Tax Law
  • Laws (General)
  • LLM Flexible Study

Mode of Assessment

5,000 word course essay

Credits

22.5 Credits