Principles of International Tax Law (P02557)

? Credit Points : 20 ? SCQF Level : 11 ? Acronym : LAW-P-P02557

The course is designed to give students an introduction to the principles and practical issues of international tax law. It looks at the problems caused when national tax systems overlap, focussing on direct taxation. Students will be given an overview of international tax treaties through an examination of the OECD model and will be expected to apply this to practical situations. They will also be encouraged to develop written and oral skills through class discussion and assessments. A sustained analysis of a practical problem will form a significant component of the final assessment of this course.

? Keywords : Tax, international, treaties

Entry Requirements

? Pre-requisites : Some study of tax law at a domestic level

? Co-requisites : None

? Prohibited combinations : None

? Costs : None

Subject Areas

Home subject area

Law, (School of Law, Schedule F)

Delivery Information

? Normal year taken : Postgraduate

? Delivery Period : Semester 1 (Blocks 1-2)

? Contact Teaching Time : 2 hour(s) per week for 10 weeks

First Class Information

Date	Start	End	Room	Area	Additional Information
26/09/2008	11:10	13:00	Seminar Room L05, Old College	Central

All of the following classes

Type	Day	Start	End	Area
Lecture	Friday	11:10	13:00	Central

Summary of Intended Learning Outcomes

At the end of the course students will have:
- knowledge and understanding of the issues surrounding overlapping tax jurisdictions and the range of solutions to these problems;
- developed skills to assist them in researching the tax implications of a practical situation
- developed written and oral skills

Assessment Information

One Essay (90%) and class presentation (10%). The class presentation will take the form of a powerpoint presentation, which will be supported by a written document.