School of Law

SOLM128 Indirect Taxation (Sem 2)

Module Description

The module will consider the tax policy, system design and technical issues involved in indirect taxation, with a particular emphasis on value added and goods and services tax regimes. It will look at the construction of the tax base, tax rates and the operation of VAT/GST regimes in the cross-border context.  It will consider the move to destination based indirect taxation and the recent expansion of indirect taxes in China, India and other jurisdictions.  The module will also look at customs duties and other indirect taxes.

Applicable Groupings

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

Mode of Assessment

2.15 hour examination

Credits

15 Credits