| CODE | ACC5984 | ||||||||
| TITLE | International Taxation | ||||||||
| UM LEVEL | 05 - Postgraduate Modular Diploma or Degree Course | ||||||||
| MQF LEVEL | 7 | ||||||||
| ECTS CREDITS | 5 | ||||||||
| DEPARTMENT | Accountancy | ||||||||
| DESCRIPTION | The study-unit will provide the opportunity to outline and discuss relevant and pertinent issues within the context of international taxation including the important work of the Organization for Economic Cooperation and Development (OECD). It will start with an overview of the basic concepts and then build upon the impact that these have on the interpretation of treaties and the application of the latter to international cross-border activities. Relevant issues will include the negotiation, interpretation and application of Double Tax Agreements; international tax anti-avoidance issues; transfer pricing and thin capitalization rules; controlled foreign entity legislation; tax havens; cooperation between revenue authorities, conventions for administrative assistance in tax administration. Study-unit Aims: The study-unit aims to: - expose students to major issues of international taxation and their influence on the business environment. - provide students with an effective forum for discussion on relevant and up-to-date issues in this area. Learning Outcomes: 1. Knowledge & Understanding: By the end of the study-unit the student will be able to: - identify the principal issues of international taxation and and their implications on international tax liability. - describe the influential role that international organizations have on international taxation. 2. Skills: By the end of the study-unit the student will be able to: - discuss and explain the most important tax issues in cross-border transactions. - design and follow a clear approach to dealing with cross border tax issues. Main Text/s and any supplementary readings: Students will be provided with relevant up-to-date international literature, including journal articles and latest publication references, by lecturer during the study-unit. |
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| ADDITIONAL NOTES | Pre-requisite Qualifications: Bachelor of Commerce with Accountancy Stream | ||||||||
| STUDY-UNIT TYPE | Lecture | ||||||||
| METHOD OF ASSESSMENT |
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| LECTURER/S | Carmel Said Formosa |
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2024/5. It may be subject to change in subsequent years. |
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