This programme is offered as an interfaculty programme of the Faculty of Economics, Management and Accountancy and the Faculty of Laws.
The Master of Arts in Taxation is a 2-year interdisciplinary programme designed to integrate tax law with the fundamentals of corporate finance and microeconomics. Through the integration of legal, economic, financial and governance study-units, you will acquire an understanding of how taxes affect decision-making, asset prices and the financial and operational structure of firms. You will be provided with an opportunity to design new tax systems, thus rendering lawyers, accountants, economists and policy makers more proactive in their decision making. You will have the opportunity to gain multiple skills required to undertake impact assessment exercises of existing and new tax-systems, while also evaluating the economic, legal, financial, social and political considerations. Finally, through ethical principles woven throughout the programme, you will be prepared to work as an accountable professional with a keen sense of corporate social responsibility.
Year (This/these unit/s start/s in Semester 1 and continue/s in Semester 2) | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ACC5322 | Advanced Taxation Theory and Practice | 10 ECTS | |||||||||
ECL5115* | European Union Tax Law | 10 ECTS | |||||||||
* Students who have successfully completed this study-unit whilst pursuing previous courses shall be required to register for an alternative study-unit. | |||||||||||
Semester 1 | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ACC5342 | Transfer Pricing Theory and Practice and an Introduction to U.S. Federal Income Tax Law | 5 ECTS | |||||||||
ECL5101 | EU Financial Services Law | 5 ECTS | |||||||||
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Semester 2 | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ECN5103 | Economic Principles of Taxation | 5 ECTS | |||||||||
INS5010 | Governance, Regulations and Compliance Management | 5 ECTS | |||||||||
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Summer Semester | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ACC5162** | Dissertation | 30 ECTS | |||||||||
**Work on the dissertation is expected to start during Semester 3 of Year 1 and continue up to the last semester of the final year. |
Year (This/these unit/s start/s in Semester 1 and continue/s in Semester 2) | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ACC5162** | Dissertation | 30 ECTS | |||||||||
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Semester 1 | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ACC5164 | Cross-Country Tax Systems Analysis | 5 ECTS | |||||||||
ACC5440 | Innovative Taxation: OECD and EU Developments | 5 ECTS | |||||||||
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Semester 2 | |||||||||||
Compulsory Units (All students must register for this/these unit/s) | |||||||||||
ACC5163 | Tax Design Seminar | 5 ECTS | |||||||||
ACC5341 | Tax Compliance Applications | 5 ECTS | |||||||||
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This programme of study is governed by the General Regulations for University Postgraduate Awards, 2021 and by the Bye-Laws for the degree of Master of Arts in Taxation - M.A. - under the auspices of the Faculty of Economics, Management and Accountancy and the Faculty of Laws.