This micro credential will give students an understanding of the principles underpinning and the risks inherent in the application of domestic and international tax law to corporate entities. 

 

This micro credential will give students an understanding of the principles underpinning and the risks inherent in the application of domestic and international tax law to corporate entities including the application of double taxation relief and other contemporary themes in international tax including BEPS 1.0 and 2.0; EU tax developments; transfer pricing; the implications of the single market; the impact of offshore business; trends in world tax systems; approaches to cross border tax avoidance, the issues in adapting tax treaties to address the requirements of developing countries, and the recent challenges posed by digital commerce to the traditional elements of the international tax system.

 

The rationale of this module is that tax is central to business and individual decisions and International Tax is of primary concern given the constraints of the nation state in the face of globalisation and cross border business activities.