School of Law

SOLM118 Principles of Taxation (Sem 1)

Module Description

The module covers the structure, principles, rules and application of a selection of taxes from a multi-jurisdictional and comparative perspective.  In particular, the module looks at the taxation of individual income and wealth, the taxation of corporations and indirect taxation, as well as 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.

Module Aims

The module provides students with an understanding of the principles and rules of domestic tax systems from a multi-jurisdictional perspective. It also gives students an appreciation of how domestic tax systems operate in practice.

The module provides students with the knowledge and skills necessary to study a variety of domestic tax systems in greater depth.  

The module enables students to better understand the international tax system, which is determined by the interaction of national tax systems.

Applicable Groupings

  • LLM in Commercial and Corporate Law
  • LLM in International Business Law
  • LLM in Tax Law

Mode of Assessment

3,000-4,000 word essay

Credits

15 Credits