Programme And Module Handbook
 
Course Details in 2019/20 Session


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Module Title LH Comparative and International Taxation
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 20762
Module Lead Prof. Andrew Lymer
Level Honours Level
Credits 10
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Guided independent study-74 hours
Seminar-4 hours
Lecture-22 hours
Total: 100 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 though elements of public finance and 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 v indirect taxation, capital taxes and the impact of technology on international taxation.
This module will build on prior courses in the programme that focus on domestic taxation which uses the UK as the primary example. Elements of this module will introduce the student to comparative taxation by extending their knowledge of the UK's domestic situation into other key domestic domains including the USA and Australia.

Learning Outcomes

By the end of this module students will be able to:

  • identify and analyse the core principles of taxation system design as they are applied across various domestic domains (comparative taxation);
  • demonstrate a critical knowledge of the current application of general international taxation principles;
  • critically evaluate the potential impacts of taxation on the decision making of international businesses;
  • appraise the importance of tax planning in international business;
  • demonstrate comprehensive knowledge and understanding of how fiscal authorities approach the setting and maintenance of rules for international taxation.
Assessment 20762-02 : Exam : Exam (Centrally Timetabled) - Written Unseen (100%)
Assessment Methods & Exceptions Assessment: 2 hour written examination (100%)
Reassessment: N/A
Other
Reading List