International Taxation Law

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Credits

20

Module code

LW52135

International Taxation Law

Aims

To examine critically the law relating to taxation in an international context. The module will look at jurisdiction to tax individuals and businesses, the causes of double taxation and ways in which domestic systems seek to deal with double taxation where activities attracting taxation are carried out over more than one country –namely through double taxation treaties. The module will look at how different countries seek to protect their tax base against tax avoidance.

Examples of content

  • jurisdiction to tax –corporate residence
  • permanent establishment
  • taxation of business profits
  • double tax treaties –interpretation
  • international tax avoidance
  • BEPS and countering international tax avoidance

SCQF credits

20 credits