Postgraduate Course: Principles of International Tax Law (LAWS11123)
Course Outline
| School | School of Law |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Available to all students |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Credits | 20 |
| Home subject area | Law |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | 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. |
Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
| Additional Costs | None |
Information for Visiting Students
| Pre-requisites | Some study of tax law at a domestic level |
| Displayed in Visiting Students Prospectus? | Yes |
Course Delivery Information
|
| Delivery period: 2012/13 Semester 1, Available to all students (SV1)
|
WebCT enabled: No |
Quota: None |
| Location |
Activity |
Description |
Weeks |
Monday |
Tuesday |
Wednesday |
Thursday |
Friday |
| Central | Lecture | | 1-11 | | | | | 11:10 - 13:00 |
| First Class |
First class information not currently available |
| No Exam Information |
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. |
Special Arrangements
| None |
Additional Information
| Academic description |
Not entered |
| Syllabus |
Not entered |
| Transferable skills |
Not entered |
| Reading list |
Not entered |
| Study Abroad |
Not entered |
| Study Pattern |
Not entered |
| Keywords | Tax, international, treaties |
Contacts
| Course organiser | Ms Sandra Eden
Tel: (0131 6)50 2627
Email: |
Course secretary | Miss Amanda Mackenzie
Tel: (0131 6)50 6325
Email: |
|
© Copyright 2012 The University of Edinburgh - 6 March 2012 6:14 am
|
University Homepage