Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LH Comparative and International Taxation
SchoolBirmingham Business School
Department Accounting
Module Code 07 33840
Module Lead Maya Konovalova
Level Honours Level
Credits 20
Semester Semester 2
Pre-requisites LI Taxation: Principles and Planning - (07 33179)
Restrictions None
Contact Hours Lecture-44 hours
Seminar-8 hours
Guided independent study-148 hours
Total: 200 hours
Description This course addresses topics of tax system design via a comparative framework for understanding how different approaches to taxation can be achieved in practice. It addresses design issues related to income, capital and expenditure taxes and discusses the issues that arise in each case, and possible solutions as applied in different countries to these issues.

This course also addresses how tax systems interact with environmental and corporate social responsibility issues at both national and international levels focusing on how this relates to the desire for corporations to act responsibly and critically exploring the extent to which this is achieved in practice.

The first half of the course also addresses issues of tax complexity, compliance and reform as three key issues that all countries must address to develop their national tax systems.

This course also considers what tax principles should be applied when a business considers how it will organise its international activities. It focuses on both the micro decision making process and elements of public finance/ macro perspectives 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 anti-avoidance measures and the role of 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.

Prior knowledge of UK taxation is assumed in this course. It is assumed all students have successfully taken Taxation (2nd year course), or a comparable module, prior to opting for this advanced taxation option course.
Learning Outcomes By the end of the module students should be able to:
  • Describe and analyse the principles of comparative taxation
  • Illustrate the activity associated with the taxation of international business operations including how corporate social responsibility affects tax policy and practice
  • Explain the ways in which these principles are currently applied in key jurisdictions across the world, including how they are administered by tax authorities
  • Evaluate the effectiveness of current approaches to international business taxation
Assessment 33840-01 : 2,000 word Essay : Coursework (50%)
33840-02 : 2 hour Exam : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions Assessment: 2 hour written examination (50%) and 2000 word essay (50%)
Reading List