Advanced Taxation

Aims

The module aims to explain how to apply the legislation and gain the detailed technical knowledge and professional skills to identify and resolve tax issues that arise in the context of international businesses. The module covers the taxes involved with both incorporated and unincorporated businesses. This course will identify up to date tax principles which should be taken into consideration when organizations plan their international operations. It will also highlight how they affect management level decision making processes.

Learning Outcomes

During the course students will:

• Understand how complex international tax issues are dealt with in practice
• Understand the implications of complex taxation issues in managerial decisions
• Appreciate the importance of tax planning and its effect on business
• Describe and assess various elements of international taxation including double tax agreements, double taxation relief methods etc
• Be familiar with extended academic research related to various issues concerning taxation

Content

• Advanced issues in international taxation systems
• Tax planning for international businesses
• Evolutions in taxation in the EU
• Taxation for financial institutions
• Taxation issues in tax haven