2024/25 Taught Postgraduate Module Catalogue

LAW5613M International Tax Law and Policy

30 creditsClass Size: 50

Module manager: Professor Rita de la Feria
Email: r.delaferia@leeds.ac.uk

Taught: Semesters 1 & 2 (Sep to Jun) View Timetable

Year running 2024/25

Module replaces

LAW5612M Tax Law and Policy

This module is not approved as an Elective

Module summary

The module will be divided into three parts. In the first part, the objective will be to provide a general overview of taxation matters. Consideration will be given to traditional taxes, such as personal income tax, corporate income tax, property taxes and VAT; as well as new taxes, part of emerging trends within taxation, such as environmental taxes, and financial transactions taxes. In the second half of the module, attention will focus on taxation of consumption – known as indirect taxation – particularly to VAT / GST, as the main general tax on consumption. Problematic areas regarding the legal design of VAT/ GST systems, such as rate structures, exemptions and allocation of taxing powers will be discussed; the phenomena of VAT planning, avoidance and fraud will also be analysed. The third and final part of the module will focus upon the taxation of income, particularly corporate income – what is known as direct taxation. It will focus upon allocation of taxing rights, the role of double taxation treaties, and the principles of residence vs. source taxation; as well as problematic areas of taxation of corporate income, such as tax competition, international profit shifting, thin capitalisation, transfer pricing and the role of tax havens.

Objectives

The aim of this module will be to provide a platform for research into the specialised aspects of tax law and policy. Its objective is to familiarise students with the basic principles of tax law and policy from a multidisciplinary perspective. Students will be encouraged to engage with various tax law sources, namely international treaties, official documentation from Governmental, and non-Governmental organisations (e.g. IMF, OECD), as well as European institutions, and tax literature.

Learning outcomes
On successful completion of the module students will have demonstrated the following learning outcomes relevant to the subject:

On completion of the module students will be able to
1. understand the basic structure, features and fundamental characteristics of tax systems and identify key tax concepts, legislation, case law and literature
2. identify traditional and emerging trends within the design of tax structures (for both direct and indirect tax systems)
3. understand the role of EU institutions and international organisations within domestic tax systems
4. evaluate and critically assess different design features of tax systems (both direct and indirect)
5. identify and consider difficulties in developing tax policy in a globalised and digitalised economy
6. demonstrate developed research and writing skills, including the ability to work independently and together with peers in a team
7. construct written and oral critical arguments about issues relating to tax
8. carry out research in the area of tax, using a wide range of sources including official documentation, case-law and literature.

Skills learning outcomes
On successful completion of the module students will have demonstrated the following skills learning outcomes:
1. Demonstrate developed research and writing skills, including the ability to work independently;
2. Construct written and oral critical arguments about issues relating to tax policy and legal design; and
3. Carry out research in the area of tax, using a wide range of sources including official documentation, case-law and literature.

Syllabus

Details of the syllabus will be provided on the Minerva organisation (or equivalent) for the module

Teaching methods

Delivery type	Number	Length hours	Student hours
Seminar	16	1.50	24.00
Private study hours			276.00
Total Contact hours			24.00
Total hours (100hr per 10 credits)			300.00

Opportunities for Formative Feedback

A formal formative assessment opportunity will be provided, which is specifically pedagogically aligned to the summative assessment task. As part of this, each student will receive individual feedback designed to support the development of knowledge and skills that will be later assessed in the summative assessment.

Methods of assessment

Coursework

Assessment type	Notes	% of formal assessment
Assignment	Coursework	100.00
Total percentage (Assessment Coursework)		100.00

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading list

The reading list is available from the Library website

Last updated: 04/04/2024

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