Advanced International Taxation

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.

Full module specification

Module title:Advanced International Taxation
Module code:BEAM061
Module level:M
Academic year:2016/7
Module lecturers:
  • Dr Gregory Morris - Lecturer
Module credit:15
ECTS value:
Pre-requisites:

CREDIT VALUE

15

ECTS VALUE

7.5

PRE-REQUISITE MODULES

BEAM051 Principles of International Taxation

Co-requisites:

None.

Duration of module: Duration (weeks) - term 2:

11

Module aims

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.

ILO: Module-specific skills

  • 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

  • 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

  • 6. Demonstrate research skills, analytical skills and critical thinking.
  • 7. Demonstrate problem solving skills.

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

Scheduled Learning and Teaching ActivitiesGuided independent studyPlacement / study abroad
30120

Details of learning activities and teaching methods

CategoryHours of study timeDescription
Scheduled learning and teaching activities30Attending taught sessions
Group-based activities undertaken in preparation for taught sessions40Preparation for taught sessions
Reflection, reading and preparation for assessment80Background reading, critical self-reflection, preparation and submission of a skills portfolio

Formative assessment

Form of assessmentSize of the assessment (eg length / duration)ILOs assessedFeedback method
In-class exercises20 hours1-7Tutor feedback

Summative assessment (% of credit)

CourseworkWritten examsPractical exams
30700

Details of summative assessment

Form of assessment% of creditSize of the assessment (eg length / duration)ILOs assessedFeedback method
Essay301,500 words1-6Individual tutor written feedback
Exam702 hours1-7Generic cohort written feedback
0
0
0
0

Details of re-assessment (where required by referral or deferral)

Original form of assessmentForm of re-assessmentILOs re-assessedTimescale for re-assessment
EssayEssay (30%) 1,500 words1-6July
ExamExam (70%) 2 hours1-7August

Syllabus plan

The 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
  • European corporation tax issues
  • Cross-border enforcement of taxes
  • Recent developments in international tax.

Indicative learning resources - Basic reading

Textbook:  Miller, A. and Oats, L. (2016) Principles of International Taxation, Haywards Heath: Bloomsbury Professional.

Module has an active ELE page?

Yes

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

           

Origin date

01/01/2016

Last revision date

01/04/2016