International Tax Law

Module title	International Tax Law
Module code	LAWM128
Academic year	2021/2
Credits	30
Module staff	(Convenor)

Duration: Term	1	2	3
Duration: Weeks		11

Number students taking module (anticipated)	20

Module description

The module features legal and policy issues on international tax and Value Added Tax (VAT). It commences with foundational concepts and policy issues in the international tax system, including the principles of jurisdiction to tax and the double taxation problem. It also looks at international tax avoidance and evasion in the context of globalisation. Country responses to both problems of double taxation and tax minimisation schemes, including bilateral and multilateral treaties and anti-avoidance rules are reviewed. The second half of the module explores basic design features and challenges in modern VAT systems, including VAT rate structure, exemptions, thresholds and small business regimes and cross-border issues.

The module is delivered from a multidisciplinary perspective, combining taxation, public international law, international relations and politics, and public finance. You are not expected to have prior knowledge or experience in any of these subjects.

Module aims - intentions of the module

This module aims to provide you with an in-depth understanding of the key policy and legal issues, as well as contemporary developments, in international taxation and VAT. It gives you the opportunity to engage in current policy debates and equips you with the ability to analyse legislation and case law to solve problems in practice. The module enhances study in other areas of international law and commercial law and prepares you for a career in a wide range of global employment destinations, including but not limited to the legal profession, legal practice in accountancy, house company counsel and government agencies.

Intended Learning Outcomes (ILOs)

ILO: Module-specific skills

On successfully completing the module you will be able to...

1. Demonstrate detailed knowledge of core policy issues and the complex body of rules and case law in the fields of international taxation and VAT
2. Critically comment or critique on currently debated issues and associated arguments in the academic literature

ILO: Discipline-specific skills

On successfully completing the module you will be able to...

3. Demonstrate ability to evaluate government policy in light of alternative benchmarks and how effectively legislation has achieved the policy intention of the government
4. Demonstrate comprehensive knowledge of legal and commercial concepts and ability to apply them to a complex factual matrix

ILO: Personal and key skills

On successfully completing the module you will be able to...

5. Demonstrate sophisticated research, analytical and writing skills and ability to think critically
6. Manage time efficiently and work independently within a limited time frame to complete a specified task

Syllabus plan

Whilst the module’s precise content may vary from year to year, it is envisaged that the syllabus will cover some or all of the following topics:

1. Principles of taxation

2. International tax law

Jurisdiction to tax: source and residence principles
Double taxation problem and double taxation relief
Tax treaties
International tax planning and anti-avoidance rules: treaty shopping; thin capitalisation; transfer pricing and controlled foreign company (CFC)
Tax competition, tax havens and Base Erosion and Profit Shifting (BEPS) measures

3. VAT

VAT concessions: reduced rates, zero rate and exemptions
VAT thresholds and small business regimes
International cross-border issues

Learning activities and teaching methods (given in hours of study time)

Scheduled Learning and Teaching Activities	Guided independent study	Placement / study abroad
30	270	0

Details of learning activities and teaching methods

Category	Hours of study time	Description
Scheduled Learning & Teaching activities	30	10 x 3 hour Lectures
Guided Independent Study	45	Reading assignments
Guided Independent Study	45	Preparation for formative essay
Guided Independent Study	180	Preparation for summative essays

Formative assessment

Form of assessment	Size of the assessment (eg length / duration)	ILOs assessed	Feedback method
Essay	1500 words	1-6	Written feedback

Summative assessment (% of credit)

Coursework	Written exams	Practical exams
100	0	0

Details of summative assessment

Form of assessment	% of credit	Size of the assessment (eg length / duration)	ILOs assessed	Feedback method
Essay 1	50	3,500 words	1-6	Written feedback
Essay 2	50	3,500 words	1-6	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 1	3,500 words	1-6	August/September reassessment period
Essay 2	3,500 words	1-6	August/September reassessment period

Indicative learning resources - Basic reading

Brian J. Arnold, International Tax Primer (fourth edn, Kluwer Law International 2019)

L. Ebrill and others, The Modern VAT (International Monetary Fund 2001)

Indicative learning resources - Web based and electronic resources

ELE - ( vle.exeter.ac.uk )

IBFD Tax Research Platform (available via library databases)

Indicative learning resources - Other resources

Lynne Oats, Angharad Miller and Emer Mulligan, Principles of International Taxation (6th edn, Bloomsbury Professional 2017)

Journals:

British Tax Review
Bulletin for International Taxation
Intertax

Key words search

VAT, International Tax Law, Tax Policy

Credit value	30
Module ECTS	15
Module pre-requisites	None
Module co-requisites	None
NQF level (module)	7
Available as distance learning?	No
Origin date	26/06/2018
Last revision date	30/04/2019