Advanced International Taxation
| Module title | Advanced International Taxation |
|---|---|
| Module code | BEAM061 |
| Academic year | 2021/2 |
| Credits | 15 |
| Module staff |
| Duration: Term | 1 | 2 | 3 |
|---|---|---|---|
| Duration: Weeks | 11 |
| Number students taking module (anticipated) | 30 |
|---|
Module description
In this module you develop the knowledge and skills necessary to understand and apply International tax rules at an advanced level. The module builds on learning from BEAM051 Principles of International Taxation, taking some of the issues covered there to a higher level of engagement, and introducing some new areas of knowledge.
Module aims - intentions of the module
The aim of this module is to extend your knowledge to more advanced issues in international tax policy and practices including more complex planning arrangements and controversial issues.
Intended Learning Outcomes (ILOs)
ILO: Module-specific skills
On successfully completing the module you will be able to...
- 1. Describe and explain the rules applicable to international employees and corporate structuring and financing decisions
- 2. Critically appraise recent developments in relation to Base Erosion and Profit Shifting (BEPS) including transfer pricing, digital economy and improper use of tax treaties.
- 3. Integrate and synthesise module topics to discuss key issues in international theory and practice
ILO: Discipline-specific skills
On successfully completing the module you will be able to...
- 4. Discuss and critically evaluate extant academic research relating to key themes in international taxation.
- 5. Discuss and articulate different perspectives on contemporary issues.
ILO: Personal and key skills
On successfully completing the module you will be able to...
- 6. Demonstrate research skills, analytical skills and critical thinking.
- 7. Demonstrate problem solving skills.
Syllabus plan
The syllabus changes from year to year depending on what is topical. Indicative syllabus covers the following areas:
- Advanced issues in international taxation of mobile employees;
- Transfer pricing – advanced issues
- Advanced issues in double tax treaty practices, including prevention of treaty abuse;
- Tax rules relating to international corporate finance including thin capitalisation
- Controlled foreign corporations and other anti-haven mechanisms
- VAT
- Recent developments in international tax.
Learning activities and teaching methods (given in hours of study time)
| Scheduled Learning and Teaching Activities | Guided independent study | Placement / study abroad |
|---|---|---|
| 30 | 120 |
Details of learning activities and teaching methods
| Category | Hours of study time | Description |
|---|---|---|
| Scheduled learning and teaching activities | 30 | Attending taught sessions |
| Group-based activities undertaken in preparation for taught sessions | 40 | Preparation for taught sessions |
| Reflection, reading and preparation for assessment | 80 | Background reading, preparation and submission of essay and preparation for final examination |
Formative assessment
| Form of assessment | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|
| In-class exercises | 20 hours | 1-7 | Tutor feedback |
Summative assessment (% of credit)
| Coursework | Written exams | Practical exams |
|---|---|---|
| 30 | 70 | 0 |
Details of summative assessment
| Form of assessment | % of credit | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|---|
| Essay | 30 | 1,500 words | 1-6 | Individual tutor written feedback |
| Exam | 70 | 2 hours | 1-7 | Generic cohort written feedback |
| 0 | ||||
| 0 | ||||
| 0 | ||||
| 0 |
Details of re-assessment (where required by referral or deferral)
| Original form of assessment | Form of re-assessment | ILOs re-assessed | Timescale for re-assessment |
|---|---|---|---|
| Essay and final exam | 2 hour examination | 1-7 | August |
Indicative learning resources - Basic reading
Textbook: Miller, A. and Oats, L. (2016) Principles of International Taxation, Haywards Heath: Bloomsbury Professional.
Indicative learning resources - Web based and electronic resources
- IBFD Tax Research Platform
- OECD Library
Indicative learning resources - Other resources
Relevant academic journals
- British Tax Review
- International Tax Review
- International Tax and Public Finance
- Tax Law Review
- Tax Adviser
- European Taxation
- World Tax Journal
| Credit value | 15 |
|---|---|
| Module ECTS | 7.5 |
| Module pre-requisites | BEAM051 Principles of International Taxation |
| Module co-requisites | None. |
| NQF level (module) | 7 |
| Available as distance learning? | No |
| Origin date | 01/01/2016 |
| Last revision date | 18/02/2019 |
