Principles of International Taxation

This module provides a comprehensive understanding of international taxation, with a focus on the OECD Model Tax Convention. Topics include key international tax issues such as principles of international tax law, residence, double taxation conventions, treaty interpretation, transfer pricing, the work of the OECD, and international tax avoidance.

Structure:

Part A: 5 essay-type questions (25 marks each)
Part B: 2 scenario-type questions (25 marks each)
Assessment: Students must answer 4 questions, including at least one from each part.