School of Law

SOLM120 International Tax Law in Practice (Sem 2)

Module Description

The module focus is on how multinational enterprises are structured and operate. In particular, the module will cover how groups finance their business, structure their operations and own and protect their intellectual property.  There will also be some consideration of the impact of mergers, acquisitions, disposals and reorganisations.  The module will also look at the challenges created by new forms of technology and new ways of doing business.  The module will discuss these issues from the viewpoint of the enterprise and of the relevant revenue authorities.

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

3.15 hour examination

Credits

30 Credits