Core Course

The Principles of International Taxation course introduces students to the general principles of international taxation. It is also a foundation course for subsequent international tax courses.

The course includes the following topics:

  • Comparative Tax Policy
  • International fiscal law and policy
  • History of international tax law
  • Cross-border enforcement of tax debts
  • Developing Countries and International Taxation
  • Causes of International Double Taxation and methods of relief
  • Indirect Taxation and International Tax Law
  • International co-operation between tax administrations
  • International Tax Issues for Multinational Groups

The course is taught by Dr Philip Baker, QC, Professor Michael Devereux and Dr John Vella