School of Law

QLLM425 International Tax Law Advanced Topics (Sem 2)

Module description

The module is designed to examine tax law and policy from an international perspective, with a focus on multinational corporations. Building on International Tax Law, which is a pre-requisite for the module, it will cover the more complex aspects of international tax law, including tax avoidance, non-discrimination and treaty abuse. It will also feature significant discussion of international tax law from many perspectives, including those of policy makers and revenue authorities in different jurisdictions and multinational corporations, whether they are outbound, inbound or through-bound investors. It will also consider the issues involved in changing international tax regimes in a dynamic global environment.

Applicable programmes

  • LLM in Commercial and Corporate Law
  • LLM in International Business Law
  • LLM in Public International Law
  • LLM in Tax Law
  • LLM in International Economic Law
  • Laws (General)
  • Flexible LLM Study.

Mode of Assessment

2.15 hour written examination


22.5 Credits