School of Law

SOLM119 International Tax Law (Sem 1)

Module Description

The module is designed for students who wish to gain an understanding of the key concepts of international tax law and of how multinational enterprises are taxed on their profits. It is also designed to equip students to participate in International Tax Law in Practice, for which it is a prerequisite.

The module covers the basic principles of jurisdiction to tax, the factors used by countries in imposing taxes and the issues governing major types of income.  It looks at how conflicts lead to international double taxation, the problems this creates for international trade and solutions provided for in double taxation treaties.  The taxation of multinational enterprises has become a political issue, with the G20 and the OECD undertaking substantial work to address Base Erosion and Profit Shifting.  This work has progressed rapidly and features prominently in the module.

Applicable Groupings

  • 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

Mode of Assessment

Final Assessment Exercise

Credits

30 Credits