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Module Title LM International Business Taxation
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 14899
Module Lead Professor Andy Lymer
Level Masters Level
Credits 20
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Lecture-0 hours
Seminar-0 hours
Tutorial-0 hours
Project supervision-0 hours
Demonstration-0 hours
Practical Classes and workshops-0 hours
Supervised time in studio/workshop-0 hours
Fieldwork-0 hours
External Visits-0 hours
Work based learning-0 hours
Guided independent study-0 hours
Placement-0 hours
Year Abroad-0 hours
Exclusions
Description

With the increasing globalisation of trading activity, taxation considerations are having increasing impacts on the planning of international business activity. This module will consider what general tax principles should be applied when a business considers how it will organise its international activities. It focuses on the micro decision making process through elements of public finance/ macro perspectives will be required to provide a rounded picture of the subject. Coverage will be given to specific principles that currently underpin the taxation of cross border trade such as the rules for taxation of transfer pricing, double taxation treaties. Some consideration will also be given to tax history, issues of jurisdictions, administration and compliance costs, direct versus indirect taxation, capital taxes and the impact of technology on international taxation.

Learning Outcomes

By the end of the module students should be able to:

  • demonstrate comprehensive knowledge and understanding of the current application of general international taxation principles
  • demonstrate a critical awareness of the potential impacts of taxation on the decision making of international businesses
  • critically appraise the importance of tax planning in international business
  • explain how fiscal authorities approach the setting and maintenance of rules for international taxation
  • critically analyse the principles and application of principles of taxation across various domestic domains (comparative taxation)
Assessment 14899-01 : Assignment : Coursework (25%)
14899-02 : Examination : Exam (Centrally Timetabled) - Written Unseen (75%)
Assessment Methods & Exceptions 3 hour exam (75%) and group or individual essay, 2000 words (25%)
Other
Reading List