Students will be introduced to key debates in a number of key topics in international taxation and latest research from a number of disciplinary perspectives including accounting, law, economics and politics.
This module takes an international perspective on taxation and considers examples from all over the world.
All of the resources for this module are available on the ELE (Exeter Learning Environment).
Students develop their ability to analyse, research, and to write reports and essays. The core text for this module is one that is regularly used by practitioners, so students also develop practical skills through their work.
Full module specification
|Module title:||International Taxation|
|Duration of module:||
Duration (weeks) - term 1: |
This module aims to provide students with a thorough grounding in a number of key topics in international taxation, drawing on research and practices from around the globe. Students will be encouraged to be inquisitive, and critical of contemporary developments; developing their ability to integrate and synthesise different topics and approaches in order to enter into current debates.
ILO: Module-specific skills
- 1. describe, compare, contrast and critically evaluate various key aspects of international taxation including alternative contexts (e.g. economic, social, cultural and political) within which international taxation operates
- 2. describe, compare, contrast and critically evaluate various key aspects of international taxation including key components of the international taxation system including jurisdiction, residence and source
- 3. describe, compare, contrast and critically evaluate various key aspects of international taxation including various techniques for dealing with the integration of tax systems, including double tax relief mechanisms, double tax agreements and other forms of international co-operation
- 4. describe, compare, contrast and critically evaluate various key aspects of international taxation including the role of supranational organizations such as the EC, OECD, United Nations and IMF in influencing and shaping the development of the international taxation system
- 5. criticise and challenge theoretical perspectives on various dimensions of international taxation including capital import, export and ownership neutrality, tax competition and tax avoidance
- 6. discuss and critically evaluate extant academic research relating to various key themes in international taxation
- 7. integrate and synthesise module topics to discuss the key issues in international taxation theory and practice; comment on the associated current debates, and suggest potential future areas for development
ILO: Discipline-specific skills
- 8. conduct research in the academic literature and texts
- 9. demonstrate critical thinking and synthesis skills
- 10. discuss and articulate different perspectives on contemporary issues
ILO: Personal and key skills
- 11. demonstrate competent writing skills
- 12. demonstrate an ability to work independently, including managing time and developing effective and efficient study techniques
- 13. work and communicate effectively in groups
Learning activities and teaching methods (given in hours of study time)
|Scheduled Learning and Teaching Activities||Guided independent study||Placement / study abroad|
Details of learning activities and teaching methods
|Category||Hours of study time||Description|
|Scheduled Learning & Teaching activities||33 (11 x 3 hours)||A mixture of lectures, formal seminars, group and individual discussion sessions|
|Guided independent study||15||Preparation for discussion classes|
|Guided independent study||102||Reading and research|
|Form of assessment||Size of the assessment (eg length / duration)||ILOs assessed||Feedback method|
|Weekly tasks for debate||In class||1-13||In-class|
|Weekly discussion of current international tax||In class||1, 5, 9||In class|
Summative assessment (% of credit)
|Coursework||Written exams||Practical exams|
Details of summative assessment
|Form of assessment||% of credit||Size of the assessment (eg length / duration)||ILOs assessed||Feedback method|
|In class test||30||In class test||1-12||Formal (departmental / university channels)|
|Written examination||70||2 hours||1-12||Formal|
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|
|In class test||Written assignment (worth 30% of total marks)||1-12||July assessment period|
|Examination||2 hour examination (70%)||1-12||August assessment period|
Where you have been referred/deferred for the exam, you will have the opportunity to take a second exam in the August/September re-assessment period.
- Introduction to international taxation including a brief historical overview
- Key aspects of international taxation – jurisdiction, residence, source
- The double tax problem: what happens when two (or more) countries try to tax the same profits?
- Bilateral and multilateral double tax agreements as mechanisms for overcoming double taxation
- International tax planning for large multinational companies, including relationships with revenue authorities in different jurisdictions
- Tax avoidance and evasion in an international setting, including the role of tax havens
- The role of supranational organizations in shaping the international tax environment
- Tax risk management
- A review of current and topical international tax research
- Overview and revision
Indicative learning resources - Basic reading
- Oats, L., Miller, A and Mulligan, E. (2017) Principles of International Taxation, 6th Edition, Haywards Heath: Bloomsbury Professional.
In addition, various research and practice oriented articles and reports will be recommended and some made available in hard copy throughout the course of the module.
Other relevant texts:
- Lymer, A. and Hasseldine, J. (2002) The International Tax System, Boston, London: Kluwer Academic Publishers.
- Braithwaite, J. and Drahos, P. (2000) Global Business Regulation, Cambridge: Cambridge University Press.
- Picciotto, S. (1992) International Business Taxation, London: Weidenfeld & Nicolson.
Module has an active ELE page?
Indicative learning resources - Web based and electronic resources
IBFD Tax Research Platform - https://www.ibfd.org/IBFD-Tax-Portal/About-Tax-Research-Platform
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
Last revision date