Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LM International Business Taxation
SchoolBirmingham Business School
Department Accounting
Module Code 07 36338
Module Lead Andrew Lymer
Level Masters Level
Credits 20
Semester Semester 2
Restrictions None
Contact Hours Lecture-30 hours
Seminar-10 hours
Guided independent study-160 hours
Total: 200 hours
Description With the increasing globalisation of trading activity, taxation considerations are having increasing impacts on the planning of international business activity. This course will consider what general tax principles should be applied when a business plans how it will organise its international activities. It assumes no prior knowledge of taxation and focuses on the combination of micro decision making process and of public finance/ macro perspectives to provide a rounded picture of the subject. Coverage will be given initially to the understanding of the core principles of taxation and how it is applied in practice, taking an international comparative perspective. Then a focus is applied 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.
Learning Outcomes By the end of the module students should be able to:
  • Critically discuss the current application of general taxation principles
  • Interpret the potential impacts of taxation on the decision making of international business
  • Critically analyse the principles and application of principles of taxation across various domestic domains (comparative taxation)
  • Explain how fiscal authorities approach the setting and maintenance of rules for international taxation
  • Critically appraise the importance of tax planning in international business
Assessment 36338-01 : 1,500 Word Group Report and Presentation : Coursework (25%)
36338-02 : 3,000 Word Individual Assignment : Coursework (75%)
Assessment Methods & Exceptions 1,500 word group report & presentation (25%),
and 3,000 word individual assignment (75%).

Reassessment: 1,000 word individual essay (25%) & 3,000 word individual assignment (75%).
Students resit the failed component only
Reading List