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.